Technical factsheet: VAT issues with online trading

Identifying the customer and the delivery address is crucial to determine the correct treatment

The key aspect for the crossborder selling of goods is initially the location of the goods at the point of sale. Many UK online retailers would be storing their goods in UK warehouses. When a sale is processed through the website, the goods will be dispatched to the customer’s location.

This factsheet accompanies a free webinar from ACCA UK that is available on demand.