Division V1.3     Brexit


Brexit—overview and key Brexit legislation V1.301


Brexit—impact on VAT rates V1.301A

Brexit—territorial considerations and administration

Brexit—effect on Crown Dependencies V1.302

Brexit—disclosure of information and VIES V1.303


Brexit—MOSS and the digital services threshold V1.304A

Brexit—registration of businesses previously benefiting from EU simplifications V1.304B


Brexit—place of supply of services V1.306

Brexit—sales of imported goods not exceeding £135 in value V1.306A

Brexit—deemed supplies

Brexit—call-off stock V1.307

Brexit—imports and acquisitions

Brexit—impact on imports and acquisitions V1.308

Brexit—input tax

Brexit—goods imported from the EU and specified supplies V1.309

Brexit—output tax

Brexit—impact on second-hand margin schemes in respect of Northern Ireland V1.310

Brexit—impact on the TOMS V1.311


Brexit—zero-rating, reduced-rating and exemption V1.312

Brexit—exports and despatches

Brexit—impact on exports and despatches V1.313

Brexit—returns, payments

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