VAT: sales of overseas goods

HMRC has published new guidance for sellers of overseas goods:

• VAT and overseas goods sold directly to customers in the UK: covering how sellers need to deal with VAT for goods from overseas that they sell directly to customers in the UK. The guidance covers goods that are either outside the UK or in the UK at the point of sale, invoicing and record-keeping requirements and operation of the flat-rate scheme.
• VAT and overseas goods sold to customers in the UK using online marketplaces: providing equivalent guidance for operators of online marketplaces.