UK VAT rules for online sellers

UK online sellers must register for VAT when their UK taxable turnover exceeds £90,000 over a rolling 12 months. Marketplace sales by non-UK sellers have separate rules where Amazon or eBay collect the VAT. Sales to EU consumers go through IOSS for low-value goods or direct EU registration for higher values.

Consumer rights and returns for UK online sellers

UK online sellers must give consumers 14 days to change their mind on a purchase, regardless of whether the item is faulty. The 14-day window starts when the consumer receives the goods. Sellers cannot exclude this right except for limited categories (perishables, personalised goods, sealed health items). The Consumer Rights Act 2015 adds a further 30-day refund right for faulty goods.