Commentary

V2.177 Cancellation of registration in connection with distance sales (before 1 January 2021)

Part V2 Registration – deregistration

V2.177 Cancellation of registration in connection with distance sales (before 1 January 2021)

V2.177 Cancellation of registration in connection with 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 20201 Janaury 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 As a result of this, VATA 1994, Sch 2 (Registration in respect of supplies from other member states) was repealed from this date1.

However, the distance sales provisions still apply in revised form to Northern Ireland1, as a result of its special status under the Northern Ireland Protocol1. In fact, the distance sales provisions covering Northern Ireland have changed from 1 July 2021 in connection with the introduction of an e-commerce package1.

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 covers the provisions in connection with

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