Brexit ― other considerations for the end of the implementation period

Produced by Tolley
Brexit ― other considerations for the end of the implementation period

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Brexit ― other considerations for the end of the implementation period
  • What will happen to cross-border refunds at the end of the implementation period?
  • What will happen to EU statistical submissions after the implementation period?
  • EC Sales Lists
  • Intrastat returns
  • Will businesses need to appoint tax representatives for VAT after Brexit?

This guidance note considers a number of issues that may be relevant to businesses in order to prepare for the end of the implementation period.

For an overview of Brexit more broadly, see the Brexit ― overview guidance note.

Uncertainty still remains for VAT and customs as to how the Withdrawal Agreement will be implemented (especially in relation to Ireland and Northern Ireland) but this guidance note seeks to provide an overview of some of the key points that businesses need to be aware of.

For further in-depth commentary on the law, see De Voil Indirect Tax Service V1.301.

What will happen to cross-border refunds at the end of the implementation period?

At present, there is an EU-wide cross-border refund scheme which allows businesses to use their HMRC portal in order to claims VAT refunds of VAT incurred in EU member states (see the Overseas VAT refunds guidance note). Depending on the terms of any fu

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