Information for Client from the UK 

Deliveries of goods with a value of up to GBP 135 via a marketplace

From 01.01.2021, new rules for online marketplaces such as Amazon and eBay will apply in Great Britain. For sales to private customers, the marketplace must collect and pay UK sales tax on the sale.

The German online retailer has a tax-free export delivery, everything else is handled by the online marketplace.

Who writes the bill?
1. The marketplace for end users
2. The trader for export and customs. The addressee is the marketplace operator.

Deliveries of goods with a value of more than GBP 135

Deliveries with a value of more than GBP 135 must be registered for import. They are subject to customs duties and import sales tax must be paid in the UK. The customs duties are due immediately. The import sales tax can also be declared later as part of the UK sales tax return, provided you are registered for sales tax in the UK. At the same time, the import sales tax can then be claimed like input tax.

Who writes the bill?
The German dealer