Ecommerce VAT is specific. Deemed supplier rules, marketplace fee reverse charge, the £135 import rule, IOSS and postponed VAT all apply differently to online sellers.
Deemed supplier rules and UK establishment status: the VAT question every marketplace seller must answer first
VAT on Marketplace FeesVAT on Amazon, eBay and platform fees: reverse charge, the sub-threshold trap, and what goes on your return
The £135 Import RuleThe £135 consignment rule: who accounts for UK VAT, and when the obligation falls on the seller
IOSS vs OSSIOSS and OSS for UK sellers: which scheme applies, and the GB vs NI split that rival content gets wrong
Postponed VAT and Margin SchemePostponed import VAT accounting for stock importers and the VAT margin scheme for second-hand resellers