Getting started with import and export

E-commerce and digital exporting

Selling internationally through online marketplaces, understanding distance selling regulations, and VAT obligations.

UK-wide
Guide summary

Sell products online internationally by following rules about taxes, data, and shipping. Check marketplace rules before listing. Keep records of all sales for HMRC.

  • Research each country's distance selling rules before selling
  • Let customers correct orders before confirming
  • וניך "Deliver products within 30 days unless agreed otherwise"
  • Display GDPR rights information clearly
  • Allow EU marketplaces to collect VAT at checkout
  • Get an EORI number for customs even when using marketplaces
  • Keep records of all marketplace sales for HMRC
  • Digital platforms report your earnings to HMRC yearly
  • Use UK Digital Exporting Programme for marketplace guidance
  • Non-compliance risks fines or covering refund costs
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UK-wide

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E-commerce offers fast, low-risk entry into international markets. Online marketplaces are projected to account for 59% of global e-commerce by 2027 (approximately $4.7 trillion of $8 trillion total e-commerce sales). The UK's Digital Exporting Programme provides expert support for marketplace selling.

Marketplace Partnerships Guide

UK's Digital Exporting Programme covers 30+ marketplaces (B2B and B2C platforms) with detailed information on:

  • Key requirements for each platform
  • Marketing and promotion options
  • Logistics and fulfilment approaches
  • Tax and VAT treatment by marketplace
  • Local Digital Advisers for customised strategy

Regulatory compliance essentials

Distance Selling: Accurate product information, allow error corrections, deliver within 30 days, prompt confirmations. Each country has different regulations.

GDPR: Display data protection policy, respect seven consumer rights, secure customer data properly.

VAT: EU marketplaces typically collect VAT at point of sale for DDP shipments. Verify collection arrangements. Most countries have tax thresholds before UK sellers need registration.

Platform reporting to HMRC

Digital platform operators report seller details and income to HMRC annually. Maintain accurate records of all marketplace sales - HMRC receives this information and will cross-check against your tax returns.

Still need EORI for customs

Even when selling via marketplaces, you need a GB EORI number for customs clearance when goods leave the UK. Marketplaces may handle some logistics but customs registration is your responsibility.