Australian companies are expanding rapidly into the United Kingdom, which is one of the world’s strongest e-commerce and digital markets. If you operate a Pty Ltd, run an ABN-registered online store, or provide digital services from Australia to customers in the UK, you will eventually need to register for a UK VAT number before trading freely.
In this guide, you’ll learn when an Australian business needs a UK VAT number, how the rules apply to Amazon sellers, exporters and online service providers, and the steps required to complete your VAT registration from Australia without having a local UK office or staff.
For many Australian companies, the answer is yes. When you sell products or services to customers in the United Kingdom, VAT obligations can apply even if your business operates entirely from Australia.
VAT is based on the location of your customer, not the location of your company’s registration. If you are selling to UK consumers, VAT registration is necessary to sell compliantly.
You may need a VAT number if you:
• sell goods to customers in the United Kingdom
• use Amazon FBA UK or any UK-based fulfilment
• operate a Shopify, Etsy, WooCommerce, or eBay store with UK buyers
• provide digital services like SaaS, software, or online learning to UK users
• import goods into the United Kingdom for storage or distribution
A VAT number is required when you:
• sell physical products to UK consumers from the first order
• place inventory in any UK warehouse
• ship products through Amazon FBA UK
• actively target the UK market with your e-commerce store
• deliver B2C digital services to UK customers
VAT registration may not be necessary if:
• you only supply business-to-business (B2B) services to VAT-registered UK companies
• your online sales do not reach the United Kingdom
• no products are shipped or stored inside the UK
Many Australian businesses now sell online to customers in the United Kingdom. Many are doing this through platforms such as:
• Shopify
• Amazon
• Etsy
• eBay
• TikTok Shop
• WooCommerce
If your store attracts UK shoppers, you need a VAT number to trade compliantly.
• “Do Australian Shopify sellers need UK VAT?”
• “UK VAT for Australian e-commerce”
• “Selling from Australia to the UK VAT rules”
• There is no VAT registration threshold for non-UK businesses
• Shipping from Australia to a UK address still creates VAT obligations
• Importing products into the United Kingdom requires VAT and import declarations
• Marketplaces may delay payouts if you cannot provide a VAT number
If you store products within the United Kingdom using Amazon FBA or a third-party logistics provider, VAT registration becomes compulsory as soon as stock enters the UK.
Australia is one of the most active seller groups on Amazon UK, and the platform enforces VAT compliance for overseas businesses.
Amazon UK may:
• hold or delay payouts
• block product listings
• suspend the selling account entirely
Australian sellers are expected to:
• register for UK VAT before trading continues
• submit VAT returns every quarter
• declare warehouse storage within the United Kingdom
• maintain digital VAT records under MTD
Some Australian exporters believe that VAT is not required when all goods are shipped from Australia. Once goods are supplied within the United Kingdom, VAT applies even if your company is based entirely overseas.
You will need VAT registration if your business:
• sends products directly from Australia to UK consumers
• supplies wholesale or B2B goods delivered inside the United Kingdom
• imports products into the UK before distribution
• stores inventory in any UK warehouse or fulfilment centre
• “UK VAT for Australian exporters”
• “Do Australian manufacturers need UK VAT?”
• “Import VAT versus UK VAT Australia”
Australian digital businesses selling into the UK often require VAT registration even if their operations remain in Australia.
This applies to companies offering:
• software and cloud-based tools
• online subscriptions
• digital education
• downloadable services
• mobile apps
VAT registration is required when you:
• supply digital services to individual UK customers
• sell software or app-based services directly to consumers
• deliver automated or downloadable content
• your services are B2B
• reverse charge applies
Australian companies, including Pty Ltds and sole traders using an ABN, can create the account remotely.
HMRC will require:
• Australian business documents
• ABN information
• director ID (passport)
• business activity description
• Shopify/Amazon/website link
• turnover estimates
Most approvals take 1–4 weeks.
You can begin charging VAT and filing quarterly VAT returns.
Errors include:
• choosing the wrong VAT scheme
• confusing import VAT with sales VAT
• not declaring UK warehouse storage
• incomplete documentation
• misunderstanding filing duties
Companies choose us because we offer:
• fast UK VAT registration
• no UK office required
• Amazon/Shopify VAT support
• VAT returns and compliance
• support for Pty Ltd & ABN businesses
We support Australian e-commerce sellers, exporters and digital businesses with fast UK VAT registration and ongoing compliance.