The new VAT rules will apply to all sales that have a time of supply for VAT purposes of 1 January 2021 or later.
For example, if an order is placed and payment received on 31st December 2020 then the new rules will not apply, even if dispatch and delivery take place after 1 January 2021. Therefore, for imports, the consignment will remain subject to import VAT (unless it is below the Low-Value Consignment Relief threshold of £15) and supply VAT should not be charged. For goods already in the UK at the time of supply, the VAT liability will remain with the seller rather than Wish.
What happens to my orders placed on and after January 1st 2021 ?
Don’t worry, after Jan 1st 2021, shopping on Wish will still run smoothly!
Beginning January 1st, 2021, the current VAT exemption for UK imports of goods of value up to £15 will end. For orders made on and after January 1st, VAT will be included in your purchase price on items of up to £135 imported into the UK. This also means that you will not have to pay any additional VAT at customs.
You can learn more about the new VAT changes here.