EU Resident selling on Amazon UK,register for UK VAT or not.

I intend to ship products from China direct to a Amazon warehouse in the UK where the products can then be fulfilled by Amazon to customers. I am based in the Republic of Ireland and my business will be registered for tax in Ireland. Am I correct that it is the online marketplace,in this case Amazon UK that must charge and account for UK VAT on my products? Regarding the import VAT on landing the products in the UK,is it possible for me to claim this back? Do I have to register for UK VAT in order to claim back?

Hi,

If you are importing goods into the UK then we are assuming that you will be the importer of record of the goods and any VAT would be dealt with by your company. If the goods are in the UK at the point of sale and you sell the goods through an online marketplace then this is the responsinility of the marketplace to account for the VAT on the sales.

In order to recover the VAT incurred at import you could then register for VAT in the normal way. Please see the guidance below which details the import of goods below and over a value of £135:

Changes to VAT treatment of overseas goods sold to customers from 1 January 2021

Register for VAT

Thank you.