UK VAT on e-commerce:

Answers to your frequently asked questions

What is UK VAT on e-commerce (VOEC)?

Effective January 1, 2021, if you sell goods to UK customers who are not registered for UK VAT:

• From inventory stored inside the UK and your primary place of business is outside of the UK: Amazon is required to collect and remit UK VAT irrespective of the shipment value.
• From inventory stored outside of the UK: Amazon is required to collect and remit UK VAT if the shipment value equals or is below £135. Prior to January 1, 2021, sales under £15 were VAT-exempt but this has been removed.
• Outside of the above supplies, sellers remain liable to meet any VAT obligations in the UK and account for any UK VAT due on sales, purchases, and importations. For more information on how to prepare for this change, visit the Help page UK VAT on eCommerce legislation.

Are you a seller established in the Channel Islands?

Check your account settings and make sure the country of primary place of business is set to Jersey (JE) or Guernsey (GG), not UK or GB.