Getting started with import and export UK-wide

E-commerce and digital exporting

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

Guide summary

You must follow distance selling rules and register for VAT and an EORI number when selling internationally through online marketplaces. Check each country’s rules on product info, delivery times, and tax. The UK’s Digital Exporting Programme can help you plan your global sales.

  • Register for a GB EORI number for customs when goods leave the UK
  • Check if the marketplace collects VAT at the point of sale
  • Give customers accurate product info, costs, and delivery details
  • Deliver orders within 30 days unless you agree otherwise
  • Allow customers to correct errors before they confirm an order
  • Send prompt order confirmations after each sale
  • Display a data protection policy and respect the 7 GDPR rights
  • Keep records of all marketplace sales – HMRC gets this data too
  • Contact a Local Digital Adviser for help with your global strategy
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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.