VAT and overseas goods sold directly to customers in the UK
Visit GOV.UK to find information about VAT, such as:
- how to check if you need to register for VAT
- how VAT applies to overseas goods sold directly to customers in the UK
The GOV.UK VAT guidance pages provide further information about:
- VAT on goods outside the UK at the point of sale
- VAT on goods in the UK at the point of sale
- overseas sellers making supplies of zero-rated goods
- VAT invoices
- VAT records
- VAT and goods returned to you
- the VAT Flat Rate Scheme
- VAT on goods sold before 1 January 2021