A route-by-route guide for Northern Ireland social sellers: how goods move between Great Britain, Northern Ireland and the EU, the green and red lanes, EU VAT and the One Stop Shop, labels and returns.
A UK social seller's guide to VAT on social media sales: the £90,000 registration threshold, rates, distance selling, digital services and HMRC records.
TikTok Shop UK sellers owe VAT on the full price the buyer pays, not on what is left after commission: a £30 sale worked through, plus the £90,000 threshold.