UK and EU VAT on E-commerce legislation

UK VAT on E-commerce legislation

The UK formally exited the EU’s Single Market and Customs Union on January 1, 2021 (‘Brexit’). Effective from that date, the UK introduced a new set of VAT rules, which might impact the way that VAT is accounted for on your sales to UK customers.

For more information about this change and the implications for your business, visit UK VAT on E-commerce Legislation.

EU VAT on E-commerce legislation

From July 1, 2021, Amazon will collect VAT on the sales of goods delivered to B2C customers in the EU, ordered through any Amazon store, where:

• Goods are delivered from inventory stored outside the EU in a shipment with an intrinsic value of up to €150–this is referred to as the Import One Stop Shop; or
• Goods of any value are delivered from inventory stored in the EU where you, the seller, are not established in the EU.

For more information about this change and the implications for your business, visit EU VAT on E-commerce Legislation.