HMRC and online marketplaces agreement to promote VAT compliance
Find out about the agreement and how it will help build collaborative relationships.
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HMRC has published this agreement to help build a collaborative relationship with online marketplaces and to promote VAT compliance by users of the marketplaces. When an online marketplace signs up to the agreement, the list of signatories will be updated.
If you鈥檙e an online marketplace and want to sign the agreement with HMRC or would like more information please contact us at [email protected].
An online marketplace is defined in VAT legislation as 鈥榓 website, or any other means by which information is made available over the internet, through which persons other than the operator are able to offer goods for sale (whether or not the operator also does so).鈥�