VATLive > Blog

United Kingdom


Brexit VAT & Customs checklist

What are the key actions businesses should take following the UK leaving the EU Customer Union and VAT regime on 1 January 2021 A checklist of VAT and Customs actions to keep goods moving and limit V...Continued

UK companies no Italian fiscal representative for Brexit

Italy has confirmed that it will not require UK businesses to appoint a VAT fiscal representative following Brexit and the UK leaving the EU VAT regime from 1 January 2021. This is on the basis of the...Continued

UK COVID new HMRC deferred VAT repayment scheme

The UK’s HMRC has issued a new scheme for repaying VAT that taxpayers deferred between 30 March and 20 June 2020. This VAT was scheduled to fall due after 31 March 2021, and HMRC has now launched a ne...Continued

UK defers £30bn VAT payments; 2021 repayment schedule

UK has announced that all VAT payments are postponed until the end of June 2020. Settlement is due by 31 March - although businesses may now apply for an 11-month 2021 repayment schedule ...Continued

UK 2% online sales tax proposal

The UK is reported as considering an online sales tax on ecommerce sellers and marketplaces to help support struggling high-street retailers. This could mean a turnover tax on online sales to UK consu...Continued

Poland to revisit UK Brexit fiscal representative

Poland may review its decision to require UK businesses to appoint a VAT fiscal representative following Brexit. However, the requirement is still in place for the time being....Continued

UK Northern Ireland B2C distance selling after Brexit

Northern Ireland (NI) VAT and customs has taken up a new dual UK-EU position as part of the Brexit Withdrawal Agreement. What are the rules on selling goods to consumers from the EU to NI and vice ver...Continued

Brexit deal sinks hope of UK tax haven

On the eve of the last stage of the UK’s exit from the EU on 31 December 2020, it struck a deal with the EU which included limits on direct tax policy. Whilst the UK will be able to remain one of the ...Continued

UK ecommerce 2021 VAT changes for sellers & marketplaces

The UK’s HMRC has overhauled the rules of VAT for ecommerce from 1 January 2021. This was at the same time as the end of the Brexit transition period, which brought separate VAT and customs changes. T...Continued

Brexit – what should I know now it’s ‘done’?

With the final stage of Brexit now completed, and the UK out of the Customs Union and VAT regime, we wanted to highlight for you the must-knows to keep your goods or services moving, customers and tax...Continued