Written Question·Treasury·UIN 18228
Sales: Regulation
Tabled: 5 December 2024
Answered: 13 December 2024
Question
Matt Vickers
Conservative — Stockton West
To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential merits of extending deemed reseller rules to cover UK-established sellers.
Answer
James MurraySince 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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