The sale is treated as a local sale in the UK. The seller needs a UK VAT registration for import and B2B sales but for B2C sales VAT will be accounted for by the online marketplace.
The online marketplace has to account for VAT on B2C sales. No UK VAT registration required.
No UK VAT registration required.B2B supply is subject to VAT reverse charge.
Supply is treated as local sale in the UK. Seller needs a UK VAT registration in order to report all B2C supplies.
Seller needs a UK VAT registration to report B2C supplies.This supply is treated as a local sale in the UK.
No UK VAT registration is required.B2B supply is subject to VAT reverse charge.
UK VAT registration is required by the seller to account for import VAT. The sale to the consumer is reported by the online marketplace.
No UK VAT registration required by the seller as VAT is settled by customers.
UK VAT registration is required by the seller to account for import VAT Sales VAT is also accounted by the seller
As the buyer imports the goods and accounts for custom duties (if applicable) and import VAT, no UK VAT registration is required for the seller.
