Commentary

V2.128 Date from which VAT registration takes effect

Part V2 Registration – deregistration

V2.128 Date from which VAT registration takes effect

V2.128 Date from which VAT registration takes effect

Brexit and the VAT registration of taxable persons

From IP completion day (1 January 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As a result of the above, the following Schedules of the VATA 1994 were repealed from 1 January 20212:

  1.  

    •     VATA 1994, Sch 2 (registration in respect of supplies

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