UK HMRC has published Guidance on VAT and overseas goods sold to customers in Great Britain using online marketplaces from 1 January 2021. The guidance covers the rules that will apply following the end of the transition period for the UK's exit from the EU. The overview provided in the guidance is as follows:
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Overview
From 11pm on 31 December 2020, UK supply VAT is due at the point of sale on consignments of goods with a value of £135 or less that are outside Great Britain (England,…