Brexit ― other considerations for the end of the implementation period

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

Brexit

Brexit ― other considerations for the end of the implementation period

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

Brexit

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:

•
cross-border refunds
•
statistical submissions like ESLs and Intrastat
•
tax representatives
•
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 for EU VAT incurred from 1 January 2021 and the portal is no longer available for UK businesses from 1 April 2021.

Where the cross-border refund scheme is no longer available to UK businesses, they may nonetheless be able to claim

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Brexit ― other considerations for the end of the implementation period