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<p>The government has led the way in tackling this complex and international problem.
A package of measures were announced at Budget 2016 to disrupt and deter abuse by
some overseas businesses selling goods to UK customers through online marketplaces.
This included holding online marketplaces jointly liable for the future unpaid VAT
of non-compliant overseas businesses, including where the overseas business uses a
fake VAT number. These rules were extended in 2018 to require an online marketplace
to display a valid VAT number for businesses on its platform if provided with one.
Up to 31 December 2018, HMRC has issued 4,800 notices to online marketplaces notifying
them of these non-compliant businesses resulting in their removal from those platforms.</p>
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