Brexit and the VAT registration of taxable persons making distance sales
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 distance sales from EU member states. As a result, VATA 1994, Sch 2 (Registration in respect of supplies from other member states) was repealed from this date2.
The distance sales provisions still apply in revised form to Northern Ireland3, as a result of its special status under the Northern Ireland Protocol4. In fact, 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 distance sales in Northern Ireland, see V3.6
This paragraph will covers the provisions in connection with registration in the UK as they were before IP completion day.