Division V1.3 BrexitBrexit—overviewBrexit—overview and key Brexit legislation V1.301Brexit—ratesBrexit—impact on VAT rates V1.301ABrexit— territorial considerations and administrationBrexit—effect on Crown Dependencies V1.302Brexit—disclosure of information and VIES V1.303Brexit—registrationBrexit—MOSS and the digital services threshold V1.304ABrexit—registration of businesses previously benefiting from EU simplifications V1.304BBrexit—suppliesBrexit—place of supply of services V1.306Brexit—sales of imported goods not exceeding £135 in value V1.306ABrexit—deemed suppliesBrexit—call-off stock V1.307Brexit—imports and acquisitionsBrexit—impact on imports and acquisitions V1.308Brexit—input taxBrexit—goods imported from the EU and specified supplies V1.309Brexit—output taxBrexit—impact on second-hand margin schemes in respect of Northern Ireland V1.310Brexit—impact on the TOMS V1.311Brexit—liability
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