The UK tax authorities have issued a further public consultation relating to the adoption of Split Payments for e-commerce transactions in the country.
If introduced it’s hoped that the mechanism will help to prevent online VAT fraud and would require the VAT-element of online sales to be paid directly to the UK tax authorities by the online sellers at the time of purchase.
Split Payments are already in use on certain transactions in Italy, Romania and Austria. Poland are also planning to introduce the mechanism from 1 July 2018.
Further detail on the public consultation can be found here.