VAT on Online Sales: Marketplace vs Your Own Website
On your own website, you account for VAT on every sale. On a marketplace, the platform accounts for VAT on
Apekshya Sigdel
October 8, 2026
Meet the author
Apekshya Sigdel
Apekshya is an ACCA Affiliate specialising in UK taxation. She has practical experience in VAT, Capital Gains Tax (CGT), and Self Assessment, helping clients meet their compliance obligations and navigate UK tax requirements. Her background in financial reporting and audit enables her to provide well-rounded, practical advice that considers the wider financial position of businesses and individuals.
VAT Late Payment Penalty UK: How Interest Is Calculated and What to Do If You Can’t Pay
The VAT late payment penalty is separate from the late filing penalty — filing on time does not protect you from a payment penalty if the money reaches HMRC late.
Apekshya Sigdel
July 21, 2026
HMRC VAT Rules for NETPs: Zero Threshold and VAT1TR Form Explained
Most overseas businesses register using the standard online service or the VAT1 form. A separate form, the VAT1TR, is needed where a UK tax representative is being appointed.
Apekshya Sigdel
July 21, 2026
NETP VAT Obligations for Amazon Sellers: What Non-UK Businesses Must Know
As an overseas seller on Amazon, HMRC classifies you as an NETP from your very first sale, regardless of how small or new your business is.
Apekshya Sigdel
July 21, 2026
Filing VAT Returns as an NETP: Deadlines and Requirements
As a non-established taxable person, your VAT return deadline is the seventh of the second month after each quarter end; filing and payment must both reach HMRC by the same date.
Apekshya Sigdel
July 21, 2026