Online marketplace seller checks
HMRC and online marketplaces agreement to promote VAT compliance
Businesses selling goods in the UK using online marketplaces
VAT representatives for overseas businesses and joint and several liability for online marketplaces
Extending joint and several liability for online marketplaces and displaying VAT numbers online
Apply for the Fulfilment House Due Diligence Scheme (Notice FH1)
Split Payment – Tackling fraud on goods sold online
VAT Registration: Non-established taxable persons (NETPs)
Public Accounts Committee – HMRC Hearings
Tackling online VAT fraud and error inquiry – 18 October 2017 – Overview
Tackling online VAT fraud and error inquiry – Reports & Written Evidence
Tackling online VAT fraud and error inquiry – Oral Evidence Transcript
HMRC performance: Progress in tackling online VAT fraud – 29 June 2018
HMRC performance: Progress in tackling online VAT fraud – Reports & Written Evidence
HMRC performance: Progress in tackling online VAT fraud – Oral Evidence Transcript
National Audit Office
1) OECD – Global tax community welcomes new measures to enlist online marketplaces in the collection of VAT/GST in e-commerce
2) The Inquirer.com – Pennsylvania’s making millions more than expected by Making Online Marketplaces collect Sales Tax on behalf of 3rd Party Sellers. Raised $151.4m in 9 months. It had estimated $50.5m a year. Officials now expect to earn $200m a year. Nearly 4 times more tax revenue than initially expected
3) TaxNote (Pay Wall) – Australia collects £43m in 3 months from new low value import tax collect by Online Marketplaces
4) Accountancy Age: Millions of new businesses; billions in missing taxes. EU and US tax authorities co-op marketplaces as VAT/Sale Tax collectors
5) Forbes – California Lawsuit Says Amazon Should Pay Billions In Back (sales) Taxes
6) EU – E-commerce: many of the challenges of collecting VAT and customs duties remain to be resolved
7) EU Tax: In 2017 the VAT Gap amounted to €137.5 billion in the EU. This equates to a total revenue loss across the EU of 11.2%.
8) US Anti-Trust officials probe Amazon
9) South Carolina Court Rules Amazon marketplace is not a marketplace
Counterfeit, Dangerous Goods & Abuse
1) Which? investigation prompts 100s of unsafe CO alarms to be removed from sale: do you have one?
2) The Guardian: Online retail fuelling rapid rise in sales of fake goods, says OECD
Counterfeits worth $590bn a year made up 3.3% of global trade in 2016, report finds
3) FT – Trade in counterfeit and pirated goods, mostly originated in China, has risen steadily, posing a major challenge in an innovation-driven global economy, according to new research released on Monday.
3) Which? – Killer chargers, travel adaptors and power banks rife on online marketplaces Dozens of dangerous products were listed on AliExpress, Amazon, eBay and Wish
4) The Times – Amazon ‘turning a blind eye’ to fake products
5) The Wall Street Journal – Amazon Has Ceded Control of Its Site. The Result: Thousands of Banned, Unsafe or Mislabeled Products
6) The Times – Chinese fraudsters are selling counterfeit products on eBay and evading VAT, costing the taxpayer millions of pounds a year in lost revenue.
7) RTL Z (Dutch) – AliExpress does not adhere to the European consumer rules, says the Consumer Association. He wants the Consumer & Market Authority (ACM) to take action. There is also criticism in other European countries.
8) BBC – Amazon ‘flooded by fake five-star reviews’ – Which? report
9) Amazon tech with fake reviews rated ‘Don’t Buy’ in Which? labs We put Amazon ratings to the test to see how badly fake reviews can affect customer scores
10) Beware this new Amazon ‘brushing’ scam
Death of the High St & Hello to China
1) Chinese Government – China’s cross-border e-commerce turnover to top $1.3t in 2018
2) Chinese investor to invest £1bn in UK warehousing
3) Forbes – Alibaba Takes Controlling Stake In Cainiao And will Invest $15 Billion In Global Logistics
4) Sky News (Youtube Channel): Death of the High St & takeover of Amazon Fulfilment Warehouses run by robots in UK.
1) Nordic European countries are rallying behind Donald Trump against century-old UPU postal rules that give Chinese e-commerce giants like Alibaba an edge over rivals in the West.
2) USA to leave UPU
3) UPU Reform’s it subsided Post. The U.S. Postal Service was effectively spending $300 million to $500 million to subsidise the cost of delivering imports, including goods mailed to the United States from China.