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Posted Sun, 17 Mar 2024 17:12:59 GMT by jojjoalex
Hi, I want to sell custom car parts to individuals in the UK as a private individual in Sweden. The goods have a value of less than 135 GBP. If I understand correctly, I as the seller have to pay VAT during the sale. I am not selling through an online store that can handle VAT. In order to register I follow this guide: However, after registering I get the message that I need to use a business tax account for this service. This is contradicting what is said in the guide (that you can register as an individual). I would like to know how I should register and pay the VAT for goods valued less than 135 GBP as a private individual outside the UK selling to another private individual inside the UK. Thank you in advance!
Posted Thu, 21 Mar 2024 11:21:43 GMT by HMRC Admin 20
Hi jojjoalex,
Please see the guidance regarding the sale of goods to UK consumers below a value of £135:
Changes to VAT treatment of overseas goods sold to customers from 1 January 2021
When you set up an online account to register for VAT you must set this up as an Organisation and not an Individual as an Individual account is used to set up personal services like PAYE.
So in order to register for VAT as an overseas sole trader please follow the link below:
Register for VAT
Thank you.

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