01
Platform, stock and customer all matter
The UK treatment can change depending on where the seller is established, where goods are at the point of sale, whether an online marketplace facilitates the sale, the consignment value and whether the customer is a business.
- Amazon and marketplace sales
- Shopify and direct-to-consumer sales
- UK fulfilment and overseas stock
- Imports, low-value consignments and returns
02
The data must reconcile
A correct analysis still fails if platform reports, settlement fees, refunds, exchange rates and accounting entries do not feed the VAT return consistently.
- Channel and liability mapping
- Marketplace deemed-supplier checks
- Returns and refund treatment
- VAT return data controls
Primary sources
Tax guidance changes. These official sources were checked on 31 August 2026.
Selling goods through an online marketplaceVAT Notice 700/1: registrationPostponed VAT accounting