Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps he is taking to prevent overseas traders from selling products into the UK on foreign platforms to avoid the requirements of VAT payment; and whether he has made an assessment of the potential merits of requiring all companies to register for VAT before trading in the UK.

From the end of the transition period a new VAT treatment will be introduced for non-excise goods not exceeding £135 that are sold to UK customers, and located outside the UK at the point of sale. These changes will make operators of online marketplaces, where they facilitate the sale of these goods, responsible for collecting and accounting for the VAT on those sales. Overseas businesses that sell these goods directly to UK consumers will also be required to register and account for VAT in the UK.