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This guidance note looks at the VAT obligations arising when goods located outside the UK at the point of sale are sold via an online marketplace (OMP) and imported into the UK.

For an overview of the provisions relating to the sale of goods via an OMP, including the definition of an OMP, see the Online marketplaces ― overview guidance note. For sales of goods facilitated via an OMP when the goods are already in the UK at the point of sale, see the Online marketplaces ― sales of goods in the UK at the point of sale guidance note.

In-depth commentary on the legislation can be found in De Voil Indirect Tax Service V3.268.