Imports, Exports & Brexit
Trading goods across borders after Brexit: imports, exports, postponed VAT accounting and customs.
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Imports, Exports & Brexit
Trading goods across borders after Brexit: imports, exports, postponed VAT accounting and customs.
Does Amazon collect UK VAT on my behalf if I'm a non-UK seller?
Yes, in most B2C cases: since 2021 Amazon is the deemed supplier and collects UK VAT at checkout for overseas sellers. Here is what stays your responsibility.
Do I charge VAT to EU customers after Brexit?
Usually no UK VAT: goods to the EU are zero-rated exports and services to EU businesses reverse-charge. But import VAT and EU registrations can still arise.
Do I charge VAT on sales to Northern Ireland?
Yes: a sale to Northern Ireland is a normal UK sale, not a zero-rated export, so you charge UK VAT. The EU goods rules bite on customs and onward movements.
How does VAT work in Northern Ireland?
Northern Ireland runs two VAT systems at once: UK rules for services, EU rules for goods. That is why selling goods to the EU uses an XI number, not an export.