Facts on UK VAT
VAT, or Value Added Tax, is levied on the sale of goods and services in the UK. It is a type of ‘consumption tax’ because it is charged on items that people buy.
UK VAT Requirements
As a Cross Border Trade (CBT) seller, you must register for a UK VAT ID if you fall under any of the criteria below:
In order to comply with the VAT policy, you must:
You may register for VAT online, through the UK HMRC (HM Revenue and Customs) website. Visit Gov.uk for additional VAT guidance.
UK VAT Enforcement on eBay
IMPORTANT: Failure to meet your VAT obligations is a serious criminal offence. If you do not appear to be meeting your VAT obligations on any eBay EU sites, your account may be blocked from selling and your active listings removed.
For selling restrictions to be removed, you will need to update your account with a valid VAT number and provide us with a valid Business License or personal ID & UK VAT Certificate.
UK VAT Enforcement by HMRC (HM Revenue and Customs):
If your eBay selling account has been flagged by HMRC for failing to meet VAT obligations:
1. You have 2 weeks to resolve the issues highlighted by HMRC.
2. Your UK site listings will be removed and blocked from selling to UK buyers.
Your selling restrictions will only be removed when eBay receives a Withdrawal Notice from HMRC.