UK ecommerce VAT: map the sale before choosing the tax code.

A channel-by-channel framework for marketplaces, direct sales, overseas stock and imported goods.

01Map seller and customer

02Locate stock

03Identify marketplace responsibility

04Reconcile data

Start with four data points

For each sales flow, record seller establishment, goods location, customer status and whether a marketplace facilitates the transaction. Add consignment value and import route where goods enter the UK.

Seller location
Stock location
Customer type
Marketplace involvement

Build the return from source data

Marketplace reports, direct checkout data, refunds, fees and import records need a controlled mapping to the general ledger and VAT return. Tax codes alone are not a reconciliation.

Gross sales to settlements
VAT collected by marketplaces
Refund timing
Import VAT statements

Primary sources

Tax guidance changes. These official sources were checked on 31 August 2026.

Selling goods through an online marketplace Postponed VAT accounting Keeping VAT records

Important

This page provides general information, not advice for a particular transaction. VAT treatment depends on the complete facts and current law.

UK ecommerce VAT: map the sale before choosing the tax code.

Start with four data points

Build the return from source data

Related VAT services