Post-Brexit, UK VAT is separate from EU VAT: sellers storing goods in the UK must register (threshold GBP 90,000 for UK-established businesses; no threshold for overseas sellers storing UK stock), file quarterly returns, and comply with UK EPR (packaging, WEEE).
Key points: (1) Overseas sellers storing goods in UK warehouses (FBA UK) must register for UK VAT regardless of turnover. (2) UK-established businesses register once taxable turnover exceeds GBP 90,000. (3) Returns are quarterly via Making Tax Digital (MTD)-compatible software — spreadsheets alone no longer comply. (4) UK EPR: packaging data reporting began 2023+; sellers supplying packaged goods to UK market must register on the EPR producer portal and report tonnage — marketplaces collect EPR fees for dropped sellers. (5) Rates: 20% standard, 5% reduced. Penalties: new points-based late-filing system since 2023 — 200 GBP fine at threshold and rolling penalties.
Related questions
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