I want to buy some goods for around £100 from a seller in Bulgaria who has an established business but isn't registered for VST in the UK. He sounds as exasperated as me and wants to sell through ebay so the tax is paid as part of the sale. This may be simple, but ebay adds costs. Why can't he just declare the goods as ???? VAT paid in EU or not ??? on a customs form and let me pay the VAT plus handling fees here in the UK? He seems reluctant to do this - seems to think he will get into trouble in Bulgaria.
The Inland Revenue website might just as well have been written in Swahili for all the use it isn't. They don't seem to have anyone on their staff that speaks simple English.