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?

Yes, the goods sold via the marketplace has been stored in the UK warehouse prior to being sold to UK customers.

Hello, I'm registered for VAT and sell products on Amazon to consumers in the UK. As an overseas seller without a presence in the UK, Amazon, the online marketplace, has taken on the responsibility of collecting and remitting the applicable VAT on my behalf. They've also displayed the VAT collected on invoices. However, I'm unsure how to report the sales amount and VAT on my VAT Return. a. Since Amazon has already collected and remitted the VAT to HMRC, I believe I don't need to report it in box 3 or pay the VAT myself. b. Do I still need to report the total sales amount without VAT in BOX 6? Or should I report the total sales amount, including the VAT paid by UK consumers, in BOX 6? c. Amazon charges me fees for their services, such as sales fees and processing fees. Since my company hasn't established a presence in the UK, and I contract with an Amazon entity that does not operate in the UK, Amazon shouldn't be charging me UK VAT and there is no need to report these fees in Box 7, correct? Thank you.