They go in to note that in the last eight months of 2020 HMRC made only 80 data requests to users of internet sales platforms compared to 2,684 the year before despite VAT evasion through such platforms being estimated to cost £1bn-£1.5bn a year in lost tax revenue. For all practical purposes that is the collapse of a tax system.
Well, no, not really:
Changes to VAT treatment of overseas goods sold to customers from 1 January 2021
Online marketplaces (OMPs), where they are involved in facilitating the sale, will be responsible for collecting and accounting for the VAT.
For goods sent from overseas and sold directly to UK consumers without OMP involvement, the overseas seller will be required to register and account for the VAT to HMRC.
Why faff about doing piddly details when you’ve got a new law just about to come in that solves the problem entirely?