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The order journey is the VAT map
The relevant questions include who owns the goods, where they are located, who facilitates the sale, customer status, consignment value and how refunds are processed.
- Marketplace and deemed-supplier rules
- Direct sales and Shopify
- Fulfilment centres and stock
- Imports, returns and platform fees
Primary sources
Tax guidance changes. These official sources were checked on 31 August 2026.
Selling goods through an online marketplace