{"id":3197,"date":"2021-02-11T04:00:00","date_gmt":"2021-02-11T04:00:00","guid":{"rendered":"http:\/\/im-21310"},"modified":"2023-01-11T11:10:27","modified_gmt":"2023-01-11T11:10:27","slug":"vat-and-overseas-goods-sold-to-customers-in-the-uk","status":"publish","type":"post","link":"https:\/\/www.oneaccounting.co.uk\/vat-and-overseas-goods-sold-to-customers-in-the-uk\/","title":{"rendered":"VAT and overseas goods sold to customers in the UK"},"content":{"rendered":"<p>Following the end of the Brexit transition period, new rules on tax and duty now apply on goods sent to the UK from overseas. These changes are meant to ensure that goods from EU and non-EU countries are treated in the same way and that UK businesses are not disadvantaged by competition from VAT free imports.&nbsp;<\/p>\n<p>For goods sold directly to customers in the UK from overseas with a value of \u00a3135 or less (which aligns with the threshold for customs duty liability) the point at which VAT is collected has moved from the point of importation to the point of sale.&nbsp;<\/p>\n<p>Online marketplaces that are involved in facilitating the sale, are responsible for collecting and accounting for the VAT. Business to business sales not exceeding \u00a3135 in value will also be subject to the new rules but VAT can be accounted for by way of the reverse charge.<\/p>\n<p>In addition, the low value consignment relief (LVCR), which was an import VAT exemption for goods valued at \u00a315 or less, has been removed in:<\/p>\n<ul>\n<li>Great Britain for goods imported from outside the UK<\/li>\n<li>Northern Ireland for goods ordered remotely that are imported from outside the UK and EU<\/li>\n<\/ul>\n<p>Normal VAT and customs rules on consignments valued at more than \u00a3135 will apply on the importation of goods into Great Britain from outside the UK or into Northern Ireland from outside the UK and EU.<\/p>\n<p>There are different rules on the sale of goods into Northern Ireland from the EU and on the movement of goods between Northern Ireland and the EU.<\/p>\n<div style=\"font-size:smaller\" class=\"im_source\">Source: HM Revenue &amp; Customs   Wed, 10 Feb 2021 00:00:00 +0100<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Following the end of the Brexit transition period,<\/p>\n","protected":false},"author":1,"featured_media":3198,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[163,1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>VAT and overseas goods sold to customers in UK<\/title>\n<meta name=\"description\" content=\"Following the end of the Brexit transition period, new rules on tax and duty now apply on goods sent to the UK from overseas.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.oneaccounting.co.uk\/vat-and-overseas-goods-sold-to-customers-in-the-uk\/\" \/>\n<meta property=\"og:locale\" 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