HMRC VAT Import One Stop Shop (IOSS) launches 1 March 2024

27 February 2024| CATEGORIES: e-Commerce, EU VAT, HMRC, IOSS| TAGS: , , ,

From 1 March 2024, businesses in Northern Ireland or Norway, which sell low-value goods imported from outside the EU and Northern Ireland to customers inside those regions can register with HMRC to use the import one stop shop (IOSS) system. Currently, Northern Irish businesses are only able to register for the IOSS in an EU member state.

high-volume addresses online marketplace

HMRC require proof of UK establishment from VAT-registered businesses at high-volume addresses

13 October 2023| CATEGORIES: e-Commerce, high-volume addresses, HMRC campaign| TAGS: , ,

The use of high-volume addresses as the principal place of business has increased in recent years. Businesses registered for VAT at a high-volume address will be asked by HMRC to prove they are established in the UK.
Many of these addresses are being used by overseas established business and are potentially being used by some traders to avoid being treated as a Non-Established Taxable Person (NETP) by online marketplaces.
As a result, some online marketplaces are not collecting and paying the VAT due on behalf of the trader.


Overseas e-commerce sales to consumers in Jersey subject to GST from July 2023

18 August 2023| CATEGORIES: e-Commerce, GST, Jersey, New legislation| TAGS: , , ,

With effect from 1 July 2023, Jersey has introduced Goods and Services Tax (GST) on sales of e-commerce goods made to consumers in Jersey by non-resident businesses.  There is a registration threshold of £300,000. When purchasing goods from overseas retailers who become registered for GST, consumers will pay 5% GST to the supplier (vendor) at the point of sale.


Digital services providers have global VAT and GST obligations

24 May 2023| CATEGORIES: e-Commerce, VAT, VAT registration| TAGS: , , , ,

The trend for businesses to provide services digitally or online has accelerated significantly in recent years, particularly following the COVID pandemic. The Value Added Tax (VAT) and Goods and Sales Tax (GST) compliance obligations of businesses providing digital or electronically supplied services (ESS) are increasing. Tax authorities increasingly require overseas businesses to register for and charge local VAT/GST on their B2C supplies of ESS.


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