Written Question·Treasury·UIN 99816

Electronic Commerce: VAT

Tabled: 15 December 2025
Answered: 22 December 2025

Question

Daisy Cooper

Liberal DemocratSt Albans

To ask the Chancellor of the Exchequer, if she will expedite a consultation into proposals to require online marketplace sellers to collect VAT from overseas sellers.

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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