UK - Guidance published for marketplace users selling goods into the UK

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HMRC recently published guidance for overseas businesses who sell goods to the UK using online marketplaces.

The guidance stated that these retailers must pay VAT in the UK on the items they sell which they store in the UK at the point of sale.

Online marketplaces can be held jointly or severally liable for the VAT that is owed by the seller if the seller does not meet VAT requirements.

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