Written Question·Treasury·UIN 99815

Amazon: VAT

Tabled: 15 December 2025
Answered: 22 December 2025

Question

Daisy Cooper

Liberal DemocratSt Albans

To ask the Chancellor of the Exchequer, what discussions her department has had with Amazon on its proposal to support the collection of £700 million in VAT receipts from online marketplace sellers operating overseas.

Answer

Dan Tomlinson
Since 1 January 2021 overseas sellers, or online marketplaces where they facilitate the sale, are required to be registered and account for VAT for supplies of low value imports of £135 or less. Where an overseas seller sells goods located in the UK at th...

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