Commentary

V2.172 Entitlement to register for VAT when intending to make distance sales (before 1 January 2021)

Part V2 Registration – deregistration

V2.172 Entitlement to register for VAT when intending to make distance sales (before 1 January 2021)

V2.172 Entitlement to register for VAT when intending to make distance sales (before 1 January 2021)

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 As a result of this, VATA 1994, Sch 2 (Registration in respect of supplies from other member states) was repealed from this date2.

However, the distance sales provisions still apply in

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