Technically VAT should be paid for any purchase made outside of UK. Some companies (especially) bigger ones register for UK VAT and they then charge the VAT and pay it to HMRC. Bigger ones in this case usually are the likes of Amazon (when product shipped from outside UK) or some big brands. [https://www.gov.uk/goods-sent-from-abroad/tax-and-duty](https://www.gov.uk/goods-sent-from-abroad/tax-and-duty) However, I've never been asked to pay any VAT for orders below £135 which keeps puzzling me