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.

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