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Posted Thu, 07 Nov 2024 17:24:03 GMT by M Ali
Amazon has been collecting VAT on specific transactions from us on HMRC's behalf (so they say). Could you please clarify whether the VAT collected by Amazon on behalf of HMRC needs to be reported and remitted again to HMRC on our next VAT return? Should we declare this VAT in our VAT return? Additionally, do we need to remit VAT again on all sales, or only on the remaining sales for which Amazon has not collected VAT?
Posted Mon, 11 Nov 2024 09:36:03 GMT by HMRC Admin 17 Response
Hi.

If you are an overseas seller of goods below a value of £135 or if your goods are stored in the UK of any value and in both situations

the platform are the faciliator of the sale then the platform will account for the VAT on your behalf and
so you would not have to account for it again.

Please see the guidance below:

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

Thank you .

 

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