VAT on sales to the UK is handled differently depending on value and model. For consignments valued up to 135 GBP, VAT is usually collected at the point of sale (by the seller) rather than at the border. Above that figure import VAT usually arises, which UK-registered businesses can account for through postponed VAT accounting (PVA), with no cash payment at the border.
When to register and how VAT applies
- Up to 135 GBP: VAT at the point of sale, which often requires UK VAT registration.
- Above 135 GBP: import VAT, accounted for via PVA by the registered.
- Selling on a DDP basis usually brings GB VAT obligations.
- Marketplaces may take over part of the VAT accounting.
PVA (Postponed VAT Accounting) lets you account for import VAT on the VAT return instead of paying it at the border.
This is general information, not legal advice; confirm the conditions and time limits with an adviser or HMRC. See customs clearance and services.
