Commentary

V2.126 Notification of VAT registration

Part V2 Registration – deregistration

V2.126 Notification of VAT registration

VAT registration and deregistration—general

V2.126 Notification of VAT registration

Brexit and the VAT registration of taxable persons

From IP completion day (11pm on 31 December 2020), following the UK's departure from the EU and the end of the Brexit implementation period1, there ceased to be a requirement to register for VAT in connection with the (now redundant) concepts of distance sales from EU member states and acquisitions. In addition, the MOSS (Union and non-Union) schemes ceased to be available in the UK from this date.

As a result of the above, the following Schedules of VATA 1994 were repealed from 1 January 20212:

  1.  

    •     VATA 1994, Sch 2 (registration in respect of supplies from other member states)

  2.  

    •     VATA 1994, Sch 3 (registration in respect of acquisitions from other member states)

  3.  

    •     VATA 1994, Sch 3B (electronic, telecommunication and broadcasting services: non-Union scheme), and

  4.  

    •     VATA 1994, Sch 3BA (electronic, telecommunication and broadcasting services: Union scheme)

In addition, VATA 1994, Schs 1 and 3A were modified to reflect the revised relationship the UK has with the remaining EU member states.

A liability to register can still arise in connection with acquisitions into Northern Ireland3, as a result of its special status under the Northern Ireland Protocol4. In addition, the distance sales provisions covering Northern Ireland have changed from 1 July 2021 in connection with the introduction of an e-commerce package5.

However, Northern Ireland is not covered in detail within this Division. For commentary on registration in respect of acquisitions and distance

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