Ecommerce for Non‑Resident Sellers (NETP)
Launch or scale UK sales confidently: we register you for VAT as a NETP, obtain your GB EORI, design your import & VAT flow (including £135 rules and marketplace liabilities), set up PVA & MTD, and file your UK returns.
Speak to an ecommerce VAT specialist
NETP status
Non‑resident seller to the UK.
No threshold
Register from first UK supply.
£135 consignments
VAT at sale on imports ≤£135.
Marketplaces
OMP may be deemed supplier.
GB EORI
Needed to import to the UK.
PVA
Account import VAT on return.
MTD software
Digital records & filing.
FHDDS
Use approved UK warehouses.
How we help non‑resident ecommerce sellers
- NETP VAT registration: prepare VAT1 and get you registered from the first UK supply; set up HMRC business tax account.
- GB EORI: apply and link to your Government Gateway; align with your customs broker.
- Import & VAT flow design: map DAP vs DDP, importer of record, Incoterms, and where VAT is due.
- £135 & marketplace rules: configure when OMP is deemed supplier and when you must charge VAT directly.
- PVA setup: enable postponed VAT accounting; download and reconcile monthly statements.
- MTD bookkeeping: implement compliant digital records (Xero/QuickBooks) and automated VAT return workflows.
- 3PL & FBA: check FHDDS status and set correct place‑of‑supply for stock held in the UK.
- Ongoing compliance: file UK VAT returns, maintain evidence, and manage HMRC queries or VAT rep/security if requested.
Global brand, UK ready
We connect your store, marketplace accounts and broker.
Your route to UK compliance — pick your selling model
Direct website → UK consumer
- Goods outside UK at sale
- ≤£135: charge VAT at checkout; you file
- >£135: import VAT and customs at border (importer)
Online marketplace (OMP)
- Imports ≤£135: OMP usually liable for VAT
- Goods in UK sold by overseas seller: OMP liable for VAT
- You still need UK VAT number for some supplies/records
UK 3PL / FBA stock
- UK stock → your UK supplies
- Use FHDDS‑approved warehouse
- Register for VAT and file returns
Keys to set up early
- GB EORI: required to import into Great Britain.
- Customs broker: instruct with your VAT number/EORI and incoterms.
- VAT number: needed from first UK taxable supply for NETPs.
- PVA: opt‑in via CDS and reconcile monthly statements.
Software & records
- MTD for VAT: digital records and API filing via compatible software.
- Marketplace data: capture OMP tax invoices where OMP is deemed supplier.
- Import evidence: C79/PVA statements and customs entries (MRN).
- Audit trail: map calculations for the £135 rules and valuation.
Fulfilment choices — VAT & practical differences
| Model | Pros | VAT implications |
|---|---|---|
| Ship from overseas (DAP) | No UK storage; flexible | ≤£135 VAT at sale; >£135 import VAT/duty; confirm importer of record; PVA if you import |
| UK 3PL / FBA | Faster delivery; local returns | UK stock → UK supplies; VAT registration required; ensure 3PL is FHDDS‑approved |
| Online marketplace | Traffic & checkout handled | OMP liable in key cases (imports ≤£135; UK‑located goods by overseas sellers); you still keep records/other supplies |
What we need to start in 48 hours
- Company/legal details and directors
- Where stock sits today and planned fulfilment (overseas/UK/marketplaces)
- Product range and typical order values
- Broker/forwarder contact (if any)
- Preferred accounting software and marketplace channels
Fast onboarding
We prepare registrations and data flows together.
Frequently asked questions
No. If you’re a non‑established taxable person (NETP) making taxable supplies in the UK, you must register for VAT from your first supply — there’s no £90k threshold for you.
No UK company is required to VAT‑register. A GB EORI is needed to import. You can pay VAT from overseas accounts; we’ll explain the options.
If goods are outside the UK at sale and the consignment is £135 or less, VAT is charged at the point of sale. If you sell via an online marketplace (e.g., Amazon, eBay), the marketplace is usually the ‘deemed supplier’ and accounts for VAT.
Storing goods in the UK creates UK supplies. The warehouse must be approved under the Fulfilment House Due Diligence Scheme (FHDDS). We confirm your 3PL’s status and set your VAT treatment correctly.
PVA lets VAT‑registered importers account for import VAT on their VAT return instead of paying it at the border. You download monthly statements from CDS to support the entries.
Yes. All UK VAT‑registered businesses (including NETPs) must keep digital records and file via MTD‑compatible software unless exempt.