海贤汇从外媒报道中据悉，近日英国税务局整理了关于进口增值税和销售增值税抵扣的流程。

英国政府详情内容如下：

VAT: overseas business using online marketplace to sell goods in the UK

You’ll need to read this guide if you’re an overseas seller, supplying goods already in the UK at the point of sale, to UK consumers through an online marketplace. You must also read it if you are:

a UK VAT representative for one of these overseas sellers

an online marketplace allowing sales by those overseas sellers

If you’re selling goods to UK consumers from overseas, but outside these categories, you should read the general guidanceVAT: overseas business selling goods in the UK.

Overseas seller

You’ll be an overseas seller if you both:

sell goods stored in the UK to UK consumers

don’t have a business establishment in the UK

You’ll be established in the country where the functions of your business’s central administration take place. In working this out, you must take account of where:

essential management decisions are made

your registered office is located

management meetings take place

If you’re not sure if you’re an overseas seller after considering these factors, the deciding factor is where essential management decisions take place.

Online marketplace

An online marketplace is a website, or any other means by which information is made available over the internet, through which those other than the operator are able to offer goods for sale, whether or not the operator also does so.

It doesn’t matter if the online marketplace isn’t:

established in the UK

selling its own goods over the internet

You’ll be operating an online marketplace if you control access to it or its contents.

VAT registration

You must register for VAT in the UK if you’re an overseas seller making your supplies as a business activity in the UK.

There is no registration threshold in this situation.

Further information on VAT registration can be found inNotice 700/1: should I be registered for VAT?with specific information available onnon-UK businesses.

VAT requirements

As an overseas seller

Once you are registered, you must:

charge VAT on your UK sales of goods

account for and pay that VAT to HM Revenue and Customs (HMRC)

You can find more

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