Ending Online Retail Tax Abuse by Extending VAT Collection and Scrapping Import VAT Exemptions

I am thankful to Croner-i Tax Weekly and specifically to Glyn Fullelove and Sarah Laing, for inviting me to write a piece ahead of the Government's consultation on scrapping the de minimis VAT and duty exemptions. Since 2020 RAVAS has campaigned for the scrapping of de minimis and also the extension of the Deemed Reseller VAT collection rules for Online Marketplaces. At present these rules only apply to businesses located overseas which has resulted in overseas entities using various methods to appear established in the UK and thus thwart the collection of VAT on their sales. The Governments consultation on de minimis is welcome but it is disappointing to see no consultation on the extension of the Deemed Reseller rules. As I explain in my article until the loopholes are closed VAT losses will continue and UK retailers will remain at a disadvantage to their overseas competitors, when selling the exact same goods.

The full article published in Issue No. 200 of Croner-i Tax Weekly on the 14th of January 2026 is available on this PDF download link :

Croneri - Tax Weekly No 200 14 Jan 2026 Ending Online Retail Tax Abuse Richard Allen RAVAS.

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