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Posted Mon, 09 Sep 2024 13:39:48 GMT by Emma12
A UK VAT-registered LTD company sells its goods from Poland via OMP to UK customers. The online market place pays VAT on sales below GBP 135, while goods above GBP 135 are shipped under the DAP model and the end customer pays import VAT. How should such sales be recorded? Should 0% VAT be applied or is such a sale out of scope of VAT UK? Thank you in advance!
Posted Fri, 13 Sep 2024 08:44:16 GMT by HMRC Admin 21 Response
Hi Emma12,
If the goods are sold via an OMP then the OMP will have reposnsibility to account for the VAT if the goods are sold on to individuals under a value of £135.
If the goods are of a value over £135 then the end customer pays the import VAT and so the supply would be Outside The Scope of UK VAT.
Thank you.

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