Value added tax (online sales by overseas persons and low value importations) (Ways and Means)

– in the House of Commons at 5:19 pm on 8 December 2020.

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Resolved,

That provision may be made for the purposes of value added tax in cases involving—

(a) supplies of goods by persons established outside the United Kingdom that are facilitated by online marketplaces, or

(b) the importation into the United Kingdom of goods of a low value.