UK VAT Registration for Non-UK Sellers
Updated 2026-08-02
Non-UK sellers holding inventory in the UK or selling to UK consumers must register for UK VAT. The standard rate is 20%. There is no threshold for non-UK businesses.
Primary sources
This page is grounded in the primary materials below. Rules change, so open the source and confirm the current version before acting.
FAQ
Do I need UK VAT for Amazon UK?+
Yes, if you hold inventory in the UK via FBA or sell to UK consumers, you need UK VAT registration.
What is the UK VAT rate?+
The standard UK VAT rate is 20%. Reduced rate of 5% applies to some goods like children's car seats and home energy.
Can I use UK VAT to sell on EU Amazon?+
No, UK VAT is separate from EU VAT. You need separate EU VAT registration for selling in EU countries.