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
  • Impact on cross-border VAT refunds
  • Impact on EU statistical submissions
  • EC Sales Lists
  • Intrastat returns
  • Impact on requirements to appoint tax representatives
  • Impact on liability of supplies
  • Women’s sanitary products
  • Dispensing drugs
  • Fund management exemption
  • More...

This guidance note considers a number of miscellaneous changes to VAT rules which arose at the end of the Brexit implementation period.

Specifically it looks at:

  1. cross-border refunds

  2. statistical submissions like ESLs and Intrastat

  3. tax representatives

  4. changes to VAT liability of supplies

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

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

Impact on cross-border VAT refunds

Prior to the end of the implementation period, the UK was part of an EU-wide cross-border refund scheme which allowed businesses to use their HMRC portal in order to claims VAT refunds of VAT incurred in EU member states (as described in the Overseas VAT refunds (until 31 December 2020) guidance note). This is no longer an option for EU VAT incurred from 1 January 2021 and the portal is no longer available for UK businesses from 1 April 2021.

Where the cross-border refund scheme is no longer available to UK businesses, they may nonetheless be able to claim a refund of VAT via the paper based 13th Directive Refund system (a similar scheme allowing businesses not established in the EU to make refund claims for VAT incurred in the member states). For details of this scheme

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