The online market place will be responsible for accounting for VAT for business to consumer sales of goods of any value owned by sellers established outside the UK, in the following circumstances:
goods located in Great Britain are supplied to a Northern Ireland customer
goods located in Northern Ireland are supplied to a Great Britain customer
The online market place will need to account for the VAT on its VAT return. The online market place will not be liable for the VAT on business to business sales where the goods are in the UK at the point of sale. The business recipient will need to provide a valid UK VAT registration number to show that the supply is a business to business sale. Where a valid VAT registration number is provided, the seller should account for the VAT on its VAT return. If no UK VAT number is provided, the sale should be treated as a business to consumer transaction. The online market place must notify the overseas seller that they should account for VAT on a particular sale. This is where a business customer provides a valid UK VAT registration number. The online market place should provide the overseas seller with the UK VAT registration number and the details of the sale. When the supply of goods located in Northern Ireland is supplied to a Northern Ireland customer The overseas seller will be liable for the VAT and will need to register and account for UK VAT, as soon as the first sale is made in this way. The online market place will not be required to register and account for the VAT, but the existing rules for joint and several liability will continue to apply. For sales by overseas sellers that are not facilitated by an online market place, where the goods are located in the UK at the point of sale, the seller is liable to register and account for VAT on all such sales to UK customers.