If you sell goods online as a side income, this may change how VAT is handled on your sales from October 2027. Details of which sales are covered are still to come.
If you sell through an online marketplace, the platform rather than you will account for VAT on relevant sales from October 2027. Review your VAT records before then, and talk to us if you are VAT registered.
If your company sells through marketplaces, check how this changes your VAT reporting and pricing. HMRC is also asking how e-invoicing for VAT could work, so watch for future changes.
VAT is a UK-wide tax, so these rules apply in the same way in Scotland.