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Posted Thu, 03 Oct 2024 12:03:37 GMT by Biuro
I am a non-UK business based in Poland, selling goods to the UK through eBay. eBay has requested my UK VAT number, even though I ship goods from Poland and apply 0% VAT for shipments over £135. Am I required to register for VAT in the UK, even though I do not directly charge VAT to my customers? Is it possible to get an exemption from VAT registration in this case, and what would be the procedure for this?
Posted Fri, 11 Oct 2024 07:22:48 GMT by HMRC Admin 20 Response
Hi,
If you ship goods to the UK from the EU of a value over £135 and your customer is the importer of the goods then the customer will account for the VAT and there will be no requirement for you to register for UK VAT.
However if you import goods over a value of £135 and you are the importer of record for these goods then you will be making a supply of goods in the UK and there will be a requirement to register for VAT and to charge VAT on these supplies.
Please see below:
3. Working out whether you need to register
9. Non-established taxable persons — basic information
Thank you.

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