Information

You appear to be using an unsupported browser, and it may not be able to display this site properly. You may wish to upgrade your browser.

VAT and overseas goods sold directly to customers in the UK

Visit GOV.UK to check if you need to register for VAT.
You can find information on how sellers deal with VAT for goods from overseas on GOV.UK.

This includes information on:

  • goods outside the UK
  • goods in the UK
  • overseas sellers making supplies of zero-rated goods
  • VAT invoices
  • VAT records
  • VAT and good returned to you
  • the Flat Rate Scheme
  • goods sold before 1 January 2021
Back to top