Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Sat, 22 Jun 2024 11:02:20 GMT by Andrea Taylor
HI, I am unregistered UK-based online retailer who selling products via online marketplace (i.e. eBay, Amazon). Unregistered because of low turnover for last 12 month. Does platform service OMP provides belong to "Electronically supplied services" which is "specified B2B supply" and subject to use and enjoyment rules to determine the place of supply. Therefore, even though the supplier doesn't belong to UK and the service is supplied in UK, the "reverse charge" shall not be used and it is OMP who needs to account for VAT and i should not add the amount to the taxable turnover when determining whether i need to register VAT, right?
Posted Tue, 25 Jun 2024 10:44:06 GMT by HMRC Admin 17 Response
Hi.

Can you please confirm what services/goods you are supplying, where your customers are based ,

whether they are private individuals or businesses and also the role of the marketplace in the supply to your customers .

Thank you .
 

You must be signed in to post in this forum.