Submit VAT online easily as a non-UK seller
Non-UK sellers often assume they need a UK office, an accountant, or a local agent to submit VAT returns, but that isn't required. If you have a UK VAT number, you can submit VAT online for non-UK sellers from any country as long as you follow HMRC's digital filing rules.
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The entire process is fully digital, simple to manage and works even if your business has no physical presence in the UK. This guide explains the whole process in simple terms, so you know exactly how to stay compliant, even if your business has no physical presence in the UK.
Who needs to submit VAT online from outside the UK
- Sell goods to UK customers
- Hold stock in the UK, including Amazon FBA
- Ship goods from the UK
- Supply certain services that are within UK VAT rules
- Exceeded the UK distance selling threshold before Brexit and now operate under post-Brexit rules
- Voluntarily register for VAT for credibility or reclaiming import VAT
What HMRC requires from overseas sellers
HMRC expects the same standards as UK businesses: digital records, digital submissions, and filings done through MTD-compliant software. Overseas sellers must keep digital logs of
- Sales
- Purchases
- VAT charged
- VAT reclaimed
- Adjustments and corrections
- Import VAT
- Marketplace VAT if using Amazon, eBay or Etsy
Spreadsheets and paper records by themselves won’t comply with MTD regulations unless they are linked via bridging tools. Non-UK sellers often face delays due to missing digital records. Maintaining clean records reduces problems and prevents late filings.
How to submit VAT online without a UK office
There are five steps. They are the same no matter where you are based.
Every VAT return needs a Government Gateway login. If you registered for VAT, HMRC either gave you one or invited you to create one. Keep this information safe. It is the only route into your VAT services dashboard. You can log in from any country without restrictions.
To use MTD VAT services, you need
- Your Gateway user ID
- Your password
- Access to email or phone for security codes
If you forget your login and you are overseas, recovery can take longer because HMRC may send letters to your registered address. Keep digital copies of everything.
Step 2: Sign up for Making Tax Digital VAT
Having a VAT number does not mean you are set up for MTD. Overseas sellers must complete the MTD sign-up form. This links your VAT number to the MTD system, enabling HMRC to accept digital VAT submissions. You only need to do this once.
After signing up, HMRC processes the request. It can take up to 72 hours. During this time, you shouldn’t attempt to file. Once activated, your filings will only be accepted through MTD software.
Step 3: Keep complete digital records for the whole VAT period
MTD requires complete digital records for the period you are filing. Overseas sellers sometimes have data split between marketplaces, courier systems and invoicing tools. Before filing
- Download sales reports
- Download marketplace VAT reports
- Download import VAT or customs records
- Confirm currency conversions
- Check purchase invoices
- Check adjustments such as refunds or VAT rate changes
Keeping your data ready before submission makes the online process smooth.
Step 4: Use HMRC-approved software to submit the return
Non-UK sellers cannot file VAT returns directly from the HMRC portal. The portal no longer accepts manual VAT entries. You must file using MTD compatible software.
The software must:
- Link to your Government Gateway
- Pull your VAT periods
- Allow you to enter or import your figures
- Submit them digitally to HMRC
Many overseas sellers choose software because it works the same anywhere in the world, avoids UK-based accountants and reduces filing costs. The primary need is reliability and accuracy. The software should show you HMRC acceptance, so you have proof of submission.
Step 5: Get your HMRC submission receipt
Once submitted, HMRC returns a receipt. It includes
- The period filed
- Date and time
- Correlation ID
- Status confirmation
Keep this receipt with your VAT records. HMRC accepts digital copies.
Common problems for non-UK sellers filing from abroad
The most frequent issues are:
- Government Gateway recovery delays
- VAT periods are not visible because MTD activation was incomplete
- There is a software application that cannot relate to HMRC.
- Currency is mixed in accounting.
- Amazon VAT transactions are not included in the VAT record.
- The VAT is not in line with the sales. Returns are refused due to inefficiency in the VAT recording and sales.
- When filing, VAT returns are submitted for the wrong periods.
- Due to time zone differences, some VAT returns are submitted after the expected filing date.
- Digital records are kept on separate systems.
Resolving all the issues above before filing helps eliminate the possibility of your VAT return being rejected or incurring late payment fees.
How to file VAT online if You sell through marketplaces
Although in certain situations, marketplaces may be responsible for collecting VAT on behalf of sellers, sellers also must file VAT returns in the following circumstances:
- If they possess inventory in the UK,
- If they use UK warehouses as a storage location,
- When selling as the seller of record through any channel other than a marketplace, and
- If they reclaimed import VAT.
VAT transaction reports are available from both Amazon and eBay; therefore, sellers should download all available reports for the period in question. Do not rely on standard sales reports.
The VAT report contains Tax code data, refunds, adjustments, and any transactions for which Marketplace Facilitated Services collected VAT.
VAT filing deadlines for non-UK sellers
You must file by the deadline shown in your VAT online account. It is usually one month and seven days after the period ends. Late filings are often due to time zone differences.
Regardless of where you are, the deadline is always based on UK time. To avoid fines, set reminders that align with UK deadlines.
Do non-UK sellers need a UK accountant?
Not required. HMRC does not force businesses without a UK office to appoint a UK agent. Most overseas sellers file independently using MTD software. A UK agent is helpful only if
- Your returns are complex
- You need help correcting past errors
- You need someone to handle HMRC letters arriving at your UK service address
For day-to-day VAT return submissions, software is enough.
Keeping digital records without a UK office
Store your VAT records in secure cloud storage so you can access them from any country.
- Keep invoices
- Export evidence if you have zero-rated supplies
- Customs forms
- Marketplace VAT reports
- Software receipts
- HMRC notices and letters
- Your final VAT return summaries
Digital recordkeeping must be kept for at least 6 years.
Why VAT filing online works well for overseas sellers
Benefits of Submitting VAT Online from Outside the UK:
- No more paying accountant fees
- Complete control over your data
- You can file your VAT returns at your convenience without waiting for an advisor
- All your records will be stored digitally.
- You will not be dependent on a UK office or local team
- Instant access to HMRC submission receipts
- You will remain compliant with MTD regulations
- Ability to submit VAT returns using any device
It is one of the simplest parts of UK VAT compliance as long as you keep your records organised.
How to stay compliant every quarter
To avoid problems, make these steps a routine
- Update records weekly
- Download the marketplace VAT reports monthly
- Adjust the import VAT
- Check currency values
- Prepare figures early
- File a few days before the deadline
- Keep your login credentials safe
- Renew authorisation for your software when HMRC requests it
You won’t have to deal with last-minute mistakes or rush before a deadline if you stick to this routine.
Final thoughts
Non-UK sellers can submit VAT returns online, even without a UK office, a local accountant, or a local team. Everything can be done digitally as long as you have a Government Gateway login, an MTD VAT setup and software that connects to HMRC.
Keep your records organised, understand your deadlines and follow a simple structure for every VAT period. This keeps you compliant and helps you avoid penalties, no matter where you operate.
Frequently Asked Questions:
Your Questions – Answered ,We’re here to help you with anything VAT-related.
1. Can I submit VAT returns online to HMRC even if my business is not based in the UK?
Yes, you can submit VAT returns online even if you live and operate outside the UK. HMRC does not require non-UK sellers to have a UK office, warehouse or bank account to file VAT digitally. The only things you must have are a valid UK VAT number, a Government Gateway login and MTD-compatible VAT software.
Once you activate MTD, all VAT returns must be submitted through approved software, no matter where you are located. Many overseas sellers file their VAT returns themselves because the entire process is online, and the login works globally.
As long as you keep digital records for your sales, purchases, imports and marketplace transactions, you can submit your VAT return from any country without hiring a UK accountant. Your filing deadline is also based on UK time, so make sure you submit before the cut-off.
2. Do I need a UK accountant to file VAT returns as a non-UK seller?
No, a UK accountant is not mandatory for overseas businesses. HMRC does not require foreign sellers to appoint a UK Tax agent or representative unless their VAT situation is complicated. Most non-UK sellers file independently using MTD-compatible software because it is built to meet HMRC rules and works globally.
A UK accountant may be helpful if you need help correcting older returns, dealing with an investigation or handling physical mail that goes to your UK service address. For regular quarterly VAT submissions, software is usually enough.
The key is keeping your digital records accurate: marketplace VAT reports, import VAT statements, invoices, refunds and any adjustments. When your records are in order, filing your VAT return from abroad is simple. As long as your software connects to your Government Gateway, you can prepare and submit every return without needing a local advisor.
3. How do I set up MTD VAT if I am outside the UK?
You set up MTD VAT in the same way as a UK-based business. First, make sure you have your VAT number and Government Gateway login. Then complete the MTD VAT sign-up form on the HMRC website. This step links your VAT number to the MTD system.
HMRC may take up to 72 hours to activate it, so you can just avoid filing until the setup is complete. Once activated, you can only file through MTD software. The process is entirely online, and you do not need to be in the UK to complete any part of it.
You can access all HMRC systems from any country as long as you can receive security codes by email or phone. Many overseas sellers set up MTD on their own without support. After activation, use your chosen software to pull your VAT periods, enter your figures and submit.
4. What digital records must non-UK sellers keep to stay compliant with MTD?
MTD requires complete, digital VAT records for every period you file. This applies to overseas sellers in the same way as it does to UK businesses. You must keep digital copies of sales, purchases, VAT charged, VAT reclaimed, import VAT documents, marketplace VAT reports and any adjustments such as refunds or rate changes.
If you use Amazon, eBay, or other marketplaces, download the VAT transaction reports for the period, as they contain Tax codes and marketplace-collected VAT that don’t appear in standard sales reports. All records should be stored electronically in accounting software, cloud folders or digital spreadsheets that link to your MTD software.
HMRC expects digital links between your records and your final VAT figures. Paper files alone won’t meet requirements. Keeping everything organised during the quarter makes your submission much smoother and reduces the risk of late filings or rejected returns.
5. Can I pay VAT to HMRC from a foreign bank account?
Yes, HMRC accepts VAT payments from overseas accounts. You can pay using international bank transfer, debit or credit card, or UK bank transfer if you have a UK account. When paying from abroad, the main thing to watch is transfer time.
International payments may take longer to reach HMRC, so it’s best to pay a few days before your deadline. The payment reference must be your VAT registration number without spaces so HMRC can match the payment to your account quickly.
HMRC also issues refunds to foreign accounts, so you can receive repayments even if your business has no UK presence. Always check the exchange rate and any transfer fees because they can affect the final amount HMRC receives. As long as the payment reaches HMRC by the deadline, the location of your bank does not matter.
