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Is your UK VAT routine complete?
A general guide based on GOV.UK guidance for overseas sellers.
Registration: no threshold for overseas sellers
- If you and your business are based outside the UK, you must register if you supply any goods or services in the UK, or expect to in the next 30 days, whatever your turnover.
- This includes goods held in UK fulfilment centres and goods sold through online marketplaces.
- Services to UK businesses are usually covered by the reverse charge, where the customer accounts for the VAT.
To check your position, use the overseas seller registration check.
The £135 and marketplace rules
| Situation | Who accounts for UK VAT on the sale |
|---|---|
| Consignments of £135 or less from abroad, sold through a marketplace | The marketplace, at the point of sale |
| Consignments of £135 or less from abroad, sold directly | You, at the point of sale |
| Goods already in the UK, sold through a marketplace | The marketplace. You are treated as making a zero-rated supply to it |
| Goods already in the UK, sold through your own website | You |
Where the marketplace accounts for the VAT, you still report your deemed supply to it, and you remain liable for import VAT when goods come into the UK.
Your ongoing compliance routine
- Each month: download your marketplace VAT reports and your postponed import VAT statement. Statements can only be viewed for 6 months.
- Each period: reconcile marketplace reports with your own records, total the nine boxes by formula, and file through MTD software.
- Each deadline: pay in time. HMRC accepts CHAPS payments from overseas bank accounts.
- Always: keep digital records for 6 years.
Common mistakes overseas sellers make
- Assuming the £90,000 threshold applies. It does not for businesses established outside the UK.
- Assuming a marketplace handles everything. You still register, file returns and account for import VAT.
- Not downloading postponed import VAT statements before they are archived.
- Paying late because international transfers take longer than expected.
Do you need a UK tax representative?
Not usually to file. You can keep your own records and file through MTD software. HMRC can require some overseas businesses to appoint a VAT representative, who becomes jointly liable for the VAT. Many overseas sellers choose an accountant or agent instead.
File your UK VAT return from anywhere, from £5 a month
Swift VAT Pro runs in your web browser. Bring marketplace and import VAT figures into one spreadsheet, upload the totals and file.
- Connect to HMRC on HMRC's own page with your Government Gateway sign-in. We never see that password.
- See your VAT periods, due dates, amounts owed and payments, read from HMRC.
- Upload your nine box totals as a CSV. Box 3 and Box 5 are worked out and every box is checked.
- Submit and keep HMRC's receipt. Reminder emails arrive before each due date.
No card needed · From £5 a month · Plans for up to 100 businesses · Filing through HMRC's MTD service since 2019
Final thoughts
For overseas sellers, UK VAT compliance is a monthly routine: download marketplace and import VAT reports, reconcile them with your records, and file through MTD software on time.
Disclaimer: This guide gives general information, not advice. The rules for overseas sellers can be complex. Speak to an adviser if you are unsure.
Frequently asked questions
Checked against GOV.UK guidance on registering for VAT from outside the UK, online marketplaces, postponed import VAT statements and paying VAT. November 2026.
Is there a UK VAT threshold for overseas sellers?
Do overseas sellers have to use Making Tax Digital?
Does Amazon handle UK VAT for overseas sellers?
How can overseas sellers pay UK VAT?
Do overseas sellers need a UK tax representative?
File your UK VAT return from anywhere, from £5 a month.
Swift VAT Pro files your return to HMRC from the spreadsheet you already keep. From £5 a month.
No card needed · 2,900+ VAT returns filed since 2019