besdta_top

eBayer Seller besdta_top is making sales in the region of £2,313,324 per year. This equates to £385,554 in VAT a year. They started trading on eBay.co.uk 4 years ago on March 2011.

This seller runs 4 eBay accounts.

Secret Shopper

In July 2014 we asked besdta_top for a VAT invoice for an item we purchased. They told us:

“The items we sell on eBay are excluding VAT. If customers need a VAT invoice, they have to pay 20% extra”

PayPal Account

Payment was made to Paypal account kdata1688@hotmail.com – “Wang Jian Pang”

This Paypal email address is also linked to three other Chinese eBay Business Seller accounts:

These three accounts have combined annual sales of £801,076.00. None use the same company name

The three company names used by besdta_top

The Daily Mirror ran a series of articles in 2014 exposing Chinese iPad Case sellers that were not registered for VAT; besdta_top was one of them.

At that time besdta_top listed their company name as “UK LED LTD”.

After Daily Mirror’s first article was published, eBay asked the offending Chinese sellers to update their eBay accounts and provide VAT numbers.

besdta_top the changed their company name to “Anguo Electronics Co., Ltd. of Shenzhen”.

They updated their VAT number to 151403845 which is an official NETP VAT number registered to a company called “Guangzhou Electronic Technology Co Taigufeng Ltd”

The Daily Mirror then ran a second article; “Why are they listing other people’s VAT numbers?

besdta_top then changed their company name to “Guangzhou Electronic Technology Co Taigufeng Ltd”

This what their business information looks like now:

besdta_top

Other than giving an incomplete address & being half written in Chinese, its seems this company is now a real VAT registered NETP eBay Seller.

VAT Number

The VAT number 151403845 is also used on an Amazon.de Seller account:

Guangzhou Electronic Technology Co Taigufeng Ltd
Trade Registration Number: 440105000203314
VAT: GB151403845
Company representatives: Hongjian Pang
Business Address:
ROOM 3503, NO5 FU CHANG ROAD
Guangzhou
510235
CN

The company registration number 440105000203314 is registered to:

Guangzhou Pacific HSBC Electronic Technology Co., Ltd.
ROOM 3503, NO5 FU CHANG ROAD
Guangzhou
510235
CN

Wang Jian Pang is the legal representative of this company & is the person operating the PayPal account for besdta_top.

Government Procurement

When a payment is made to kdata1688@hotmail.com via Paypal, the name on the Paypal receipt appears as Paypal *KDATA1688

We searched Google for the name on the Paypal invoice“KDATA1688″ and found that the Government was purchasing items from the seller:

  • Chorley Borough Council – 26/04/2013 – Slim magnetic leather smart cover – £6.95
  • Chorley Borough Council – 07/05/2013 – 7 x Ultra thin magnetic covers for ipads – £41.65
  • Chorley Borough Council – 09/05/2013 – 2 x Ultra thin magnectic covers for ipads – £11.90
  • Solihull MBC – 22/11/2013 – IT Equipment & Software – £8.81
  • Solihull MBC – 28/11/2013 – IT Equipment & Software – £9.99
  • Solihull MBC – 14/05/2014 – IT Equipment & Software – £14.73

Why on earth is the UK Government procuring products from VAT Evading Chinese eBay sellers and not supporting UK Businesses?

Duplicate Listing Practice

This seller isn’t happy with just 4 eBay accounts. They also list the same products multi-able times on each account. They have a range of three “36w Nail Lamps”. We searched their eBay accounts for the products. These 3 products are listed over 300 times:

It is completely against eBay’s Duplicate Listing policy which states you are only allowed to list a product once.

Duplicate listings is standard practice for Chinese sellers.

Questions for HMRC to Answer

  1. Who has been paying HMRC for besdta_top, besdata, uk_verygood_seller & outlet_uk1911 annual VAT income of £519,066 for the past 5 years?
  2. Why is the VAT number 151403845 being used with 5 different company names; UK LED Ltd, Anguo Electronics Co Ltd, Guangzhou Electronic Technology Co Taigufeng Ltd, UK Adapter Ltd, UK Adapter Seller Ltd?
  3. Is PayPal account kdata1688@hotmail.com being used to launder money out of the UK into China without accounting for VAT?
  4. What does this seller mean when they says “The items we sell on eBay are excluding VAT. If customers need a VAT invoice, they have to pay 20% extra”?
  5. Is Wang Jian Pang – the person behind the Paypal accounts & legal representative of Guangzhou Pacific HSBC Electronic Technology Co., Ltd responsible for pay the VAT due on these eBay seller accounts?