During the transitional period it has been possible to send goods to consumers from the EU to the UK and from the UK to the EU without any requirement for them to pass through a customs barrier. As a result it has been possible for VAT to be accounted for by the seller either at their home rate or through a distance selling registration in the member state of the customer.
From 1 January 2021 this will no longer be possible.
Goods outside the UK at the point of sale
Goods inside the UK at the point of sale
In the case of goods which have been imported into the UK, VAT and duty will already have been paid, but there are new rules which will apply when goods of this kind are sold by an online market place.
Where the owner of the goods which have been imported is based outside the UK and the goods are sold to UK consumers the OMP will be responsible for accounting for VAT on the sale of the goods in the UK.