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Help Page for Seller | ||||||||||||||||||||||||||||||
Seller Overview | ||||||||||||||||||||||||||||||
This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for advice. Please speak with a tax professional if you have any questions about your tax obligations. If your business on BrickLink sells goods in any European Union (EU) country, you may be required to register for and collect Value Added Tax (VAT). Most EU countries allow you to register for VAT online, through the local tax authority’s website. If you are a seller who is selling items from and to the UK, you may need to obtain an Economic Operators Registration and Identification number (EORI number). To see if this applies to you, please visit this website. | ||||||||||||||||||||||||||||||
VAT Registration | ||||||||||||||||||||||||||||||
The following three situations will normally trigger mandatory VAT registration:
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VAT Imports Into the UK | ||||||||||||||||||||||||||||||
For orders where the item total value is less than or equal to £135, BrickLink will collect VAT from buyers on orders shipping into the UK that are dispatched from outside the UK. This excludes orders shipping to Northern Ireland that are dispatched from the EU. The UK VAT rate is 20%.
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VAT Collection Reference Table | ||||||||||||||||||||||||||||||
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Order Thresholds | ||||||||||||||||||||||||||||||
UK order threshold
Northern Ireland order threshold
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Instructions for Sellers | ||||||||||||||||||||||||||||||
How VAT appears on order detail page when BrickLink collects VAT
Quotes received page column has been updated to Tax BL collected.
Amount shown in that column is tax (VAT—for UK orders or US sales tax—for US orders)
When seller hovers over amount, it will show where the tax is from. This example shows that BL collected 20.00 USD for a UK order.
This example shows BL collected 0.78 USD for an order shipping to CA.
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Order Item Removal Requests (OIRR) | ||||||||||||||||||||||||||||||
When issuing refunds for a specific item, sellers should first initiate an Order Item Removal Request (OIRR) via the BrickLink system. To initiate an OIRR, navigate to Order Item Removal Request and to enter in the order ID for the order needing items removed. Then click on Edit Order button.
After entering the order info, sellers will be taken to a page listed with all the items on that order. For the items that need to be removed, sellers may select either Delete item, which will remove the entire lot from the order, or Subtract quantity, and input the quantity which need to be removed. This will reduce the quantity of the lot. Once the seller is done selecting all the items to be removed, click on Verify Changes button.
Review changes and select reason. Then click on Submit request.
After submitting the OIRR request, the buyer will then need to approve request in order for the items to be removed from the order. BrickLink suggests that the seller contacts the buyer to instruct the buyer how to approve the OIRR request. Once buyer approves the request, the seller should issue refund on the refund page. | ||||||||||||||||||||||||||||||
Refund Feature | ||||||||||||||||||||||||||||||
We encourage sellers to use our refund feature to ensure the correct amount of VAT gets refunded. The refund page can be accessed from the Issue Refund link on the order detail page.
On the refund page, there will be a refund calculator that helps see how much money will be refunded from the seller and how much VAT will be refunded from BrickLink.
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Help Page for Buyer | ||||||||||||||||||||||||||||||
Buyer Overview | ||||||||||||||||||||||||||||||
This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for advice. Please speak with a tax professional if you have any questions about your tax obligations. VAT in the EU is a tax on consumer spending. It is collected by VAT-registered traders on their sales within the EU territory and passed on to the national tax authorities via VAT return filings.
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Changes to VAT import regulations for the United Kingdom (UK) and Northern Ireland (NI) in 2021 | ||||||||||||||||||||||||||||||
Starting in 2021, there will be significant changes to the collection of VAT on items imported into the UK and NI, as well as certain shipments within the EU. We've outlined below how these will affect BrickLink buyers. While BrickLink is preparing for these changes, if you buy from international sellers in the UK or EU, you should expect to see additional charges on your order. The UK VAT rate is 20%. From 1 January 2021, the UK has introduced a new model for imports to ensure goods from outside of the UK are treated in the same way as goods already in the UK.
The changes at a glance:
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Order Thresholds | ||||||||||||||||||||||||||||||
For orders where the item total value is less than or equal to £135, BrickLink will collect VAT from buyers on orders shipping into the UK that are dispatched from outside the UK. This excludes orders shipping to Northern Ireland that are dispatched from the EU. UK order threshold
Northern Ireland order threshold
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Buyer VAT Reference Table | ||||||||||||||||||||||||||||||
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Customs Duties and Fees | ||||||||||||||||||||||||||||||
When a package ships internationally, the package may be subject to additional import taxes, customs duties, and/or fees imposed (e.g. handling fees) by the UK. These charges are typically due once the package arrives in the UK. You, the buyer, are responsible for paying these additional costs. | ||||||||||||||||||||||||||||||
What to Expect as a Buyer | ||||||||||||||||||||||||||||||
Buyers in the UK will see VAT exclusive prices for item listings from shops outside of the UK. The final VAT will be calculated and shown as an additional field at checkout. Buyers will see VAT in a separate column in the store cart as shown below.
Sellers not supporting orders <£135 UK buyers will see this notification when buyer is in a store where BrickLink needs to collect VAT if order is under £135, and seller does not offer on-site payment.
How VAT appears on the order detail page when BrickLink collects VAT
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Refunds | ||||||||||||||||||||||||||||||
BrickLink will provide refunds of VAT when applicable. It is recommended to work with the seller of the product(s) instead of off-site methods to receive full refunds. | ||||||||||||||||||||||||||||||
OIRR | ||||||||||||||||||||||||||||||
When sellers submit Order item removal requests, buyers should review submission on the Order Item Removal Page and approve or deny request. When a seller submits a request, buyer will receive an email of request. From that email you will be directed to the Order item removal request page. You can also access the page here. Make sure you’re on the Request for me tab. Scroll to the order ID and you will see all the items Seller requested to remove. To approve/deny, click on the dropdown menu and select approve or deny. Once you complete selecting for each item, click on Approve or Deny selected request(s) button. You will see a green box for items you approved, or a red box for items you denied.
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Further Information | ||||||||||||||||||||||||||||||