Brexit ― postponed accounting on imports after the implementation period

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

  • Brexit ― postponed accounting on imports after the implementation period
  • What is postponed accounting?
  • When will postponed accounting apply?
  • Can non-established taxable persons (NETPs) use postponed accounting?
  • How will postponed accounting be included on a VAT return?
  • Practical points ― postponed accounting
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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