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Brexit ― other considerations for the end of the implementation period


Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
tag-icon Brexit

Brexit ― other considerations for the end of the implementation period


Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
tag-icon Brexit
imgtext

This guidance note considers a number of miscellaneous changes to VAT rules which arose at the end of the Brexit implementation period.

Specifically it looks at:

  1. •

    cross-border refunds

  2. •

    statistical submissions like ESLs and Intrastat

  3. •

    tax representatives

  4. •

    changes to VAT liability of supplies

For an overview of Brexit more broadly, see the Brexit ― overview guidance note.

For further in-depth commentary on the law, see De Voil Indirect Tax Service V1.301.

Impact on cross-border VAT refunds

Prior to the end of the implementation period, the UK was part of an EU-wide cross-border refund scheme which allowed businesses to use their HMRC portal in order to claims VAT refunds of VAT incurred in EU member states. This is no longer an option

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  • 30 Mar 2023 18:40

Home/ Tolley Tax Guidance/ Value Added Tax / Other practical considerations

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