Electronic Commerce: VAT
Commons · Question 99816 · Tabled 15 Dec 2025 · Treasury · Official record
Answered 22 Dec 2025
Question
Asked by Daisy Cooper
To ask the Chancellor of the Exchequer, if she will expedite a consultation into proposals to require online marketplace sellers to collect VAT from overseas sellers.
Answer
Answered by Dan Tomlinson, 22 Dec 2025
Since 1 January 2021 overseas sellers, or online marketplaces where they facilitate the sale, are required to be registered and account for VAT for supplies of low value imports of £135 or less. Where an overseas seller sells goods located in the UK at th...