HMRC has published new guidance on how sellers and online marketplaces will need to deal with VAT for goods from overseas that are sold to customers in Great Britain from 1 January 2021. The guidance covers a range of related matters, including goods that are outside of Great Britain at the point of sale, goods that are in Great Britain at the point of sale, VAT invoices and records, the flat-rate scheme and goods sold before 1 January 2021.
HMRC has published new guidance on how sellers and online marketplaces will need to deal with VAT for goods from overseas that are sold to customers in Great Britain from 1 January 2021. The guidance covers a range of related matters, including goods that are outside of Great Britain at the point of sale, goods that are in Great Britain at the point of sale, VAT invoices and records, the flat-rate scheme and goods sold before 1 January 2021.
