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  • Non UK sole trader selling goods from outside UK to the UK via UK online marketplace

    Hello If there is a situation where - Non UK based seller, residing in Germany (not VAT registered anywhere; neither in UK or neither in Germany) - Purchasing goods from German companies, paid German VAT on products, and stored the product in Germany - Most goods valued at above 150 GBP - Non UK based seller lists product for sale on UK marketplace (e.g. EBAY UK) - UK buyer purchases product - Seller ships product to UK buyer from EU (outside UK) to the UK In this case - Does Ebay collect any VAT on the sale or nothing at all? - When the product enters the UK I assume the customer is liable to pay import VAT and duties. - Are there any taxes that the seller needs to pay HMRC or none at all given that the customer should pay import VAT when the product enters the UK?