Published 2026-10-22
If your business is not established in the UK and you sell goods to UK customers, the rules depend on where the goods are when you sell them and how you sell them.
No threshold for overseas sellers
The UK VAT registration threshold (£90,000 of taxable turnover) applies only to UK-established businesses. A business not established in the UK must register as soon as it makes any taxable supply in the UK, for example selling goods from stock held in a UK warehouse.
Selling through online marketplaces
Since 1 January 2021:
- For goods sold to UK consumers that are outside the UK at the point of sale in consignments worth £135 or less, the marketplace (or the seller, for direct sales) charges VAT at the point of sale instead of import VAT at the border.
- For goods already in the UK sold by an overseas seller through an online marketplace, the marketplace is treated as the seller for VAT and accounts for the VAT on the sale.
Even so, most overseas sellers holding UK stock still need a UK VAT number, for example to import goods, reclaim import VAT, or make B2B or non-marketplace sales.
Importing stock and postponed VAT accounting
When you import goods to replenish UK stock you need a GB EORI number. With postponed VAT accounting (PVA) you declare import VAT on your VAT return instead of paying it at the border, and reclaim it on the same return. HMRC publishes a monthly postponed VAT statement in the Customs Declaration Service (CDS), which we use to prepare your returns.
Filing
UK VAT returns are usually filed quarterly through Making Tax Digital (MTD) compatible software. Late filing and payment attract points-based penalties and interest.
We can register you for UK VAT, arrange your EORI number and file your UK VAT returns. Contact us for a free review.