Question 1

How do you register for a tax number for VAT in the UK?

Accepted Answer

Register online or by post using a VAT1 form.

Question 2

What happens if I don’t register for VAT in the UK?

Accepted Answer

If you fail to register for a VAT number with HMRC and sell into the UK, you will accrue penalties. How much you own in VAT as well as how late you are in paying it will determine what those penalties are. If you are late to register, you will still have to pay VAT for all sales after Jan 1, 2021, and will likely be hit with a late registration penalty. It’s best not to wait to avoid fines.

Question 3

Who does the post-Brexit UK VAT scheme apply to?

Accepted Answer

It applies to any B2C or B2B merchants selling goods into the UK on orders under £135. However, on B2B orders where the business customer has their own VAT number and provides their own valid VAT number to the seller, the VAT will be accounted for by the customer using a reverse charge.

Question 4

Do I charge VAT to UK customers after Brexit?

Accepted Answer

Many merchants and their customers are asking, will we pay VAT after Brexit? The short answer is yes; however, things have changed a bit since Brexit. There is no longer a VAT de minimis, so all UK residents' orders will be charged VAT. Merchants will be responsible for collecting and remitting the VAT on all lower value orders £135 and under to the HMRC after Jan 1, 2020.

Question 5

If I sell through an online marketplace, am I responsible for registering for a VAT number and remitting VAT to HMRC?

Accepted Answer

No, if you sell through an online marketplace (OMP) where they are involved in facilitating the sale of the items you sell into the UK, the OMP will be responsible for collecting and accounting for the VAT. You are only responsible if you sell items directly to the UK consumer.

Question 6

Do I still need to submit a customs declaration on order under £135?

Accepted Answer

Although VAT will not be collected on orders under £135, customs declarations are required for non-fiscal purposes.

Question 7

What is included in the £135 UK VAT threshold?

Accepted Answer

The threshold includes any order where the selling price of the goods totaled is less than or equal to £135. This does not include shipping and insurance costs, VAT, or any other taxes or charges identifiable by the customs authorities from any relevant documents. The £135 threshold applies to the value of the consignment (items total), not to each individual item. For example, an order with two items at £120 each would be above the threshold with a £240 item total. An order with two items at £20 each would be below the threshold with a £40 item total and be subject to the point of sale VAT collection.

Question 8

How long will I need to keep records of UK sales and VAT collected and paid?

Accepted Answer

You will be required to keep electronic records of your sales for 6 years and be able to provide records to HMRC upon request.

브렉시트 이후 영국 VAT 변경 사항, 내 비즈니스에 어떤 의미가 있나요?

브렉시트 전환 기간 및 종료일

새로운 영국 VAT 세금 제도가 비즈니스에 미치는 영향

브렉시트 이후 영국 VAT 변경 사항에 대한 준비

2020년 12월 31일 종료:

2021년 1월 1일부터 시작되는 새로운 요구 사항:

이것은 압도적으로 느껴집니다. 정확하게 collect 및 remit VAT 지불을 처리할 수 있는 쉬운 방법이 있나요?

여전히 많은 것처럼 들리나요? 우리의 Landed Cost 보증에 대해 문의하세요!

자주 묻는 질문

영국에서 VAT 세금 번호를 어떻게 등록하나요?

영국에서 VAT에 등록하지 않으면 어떻게 되나요?

브렉시트 이후 영국 VAT 제도는 누구에게 적용되나요?

브렉시트 이후 영국 고객에게 VAT를 부과하나요?

온라인 마켓플레이스를 통해 판매하는 경우, VAT 번호 등록 및 HMRC에 VAT를 납부할 책임이 있나요?

£135 이하의 주문에 대해 여전히 세관 신고를 제출해야 하나요?

£135 UK VAT 기준에 포함되는 것은 무엇인가요?

UK 판매 및 수집 및 납부한 VAT 기록을 얼마나 오래 보관해야 하나요?