VAT on Services Overview

VAT on Services B2B The rules in relation to VAT on services are potentially complicated. The place where VAT is charged depends on the nature of the service. This may, in some cases, require registration by the trader in the other jurisdiction even under the existing rules. The basic rule is that VAT is chargeable, […]

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VAT Goods Overview

Overview The VAT rules applicable to trade with Great Britain are likely to change after the effective date of Brexit. The rules that apply are likely to be those that apply to sales of goods outside the EU. The UK has updated its VAT rules so that in effect after Brexit, they will no longer […]

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VAT for Business No Deal

VAT for businesses if there’s no Brexit deal Updated 30 August 2019 Contents Purpose Before the UK leaves the EU If there’s no deal More information Delivering the deal negotiated with the EU remains the government’s top priority. This has not changed. However, the government must prepare for every eventuality, including a no deal scenario. […]

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VAT on Goods

VAT and Brexit In the context of a no deal scenario in which the UK became a third country for VAT purposes the following provisions would apply. There is a distinct possibility that even in a no deal scenario, special arrangements may be made in respect of some VAT issues, in particular for certain purchases […]

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VAT on Services

VAT on Services The position in respect of VAT on services is complicated and depends on the particular service involved. The position is dealt with in detail in other sections of this website. The UK proposes to adopt an identical system of VAT to the present the European Union system upon Brexit. It has already […]

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EU VAT Committee No Deal Guidance

QUESTIONS CONCERNING THE APPLICATION OF EU VAT PROVISIONS IN CASE OF WITHDRAWAL OF THE UNITED KINGDOM FROM THE EUROPEAN UNION WITHOUT AN AGREEMENT CONTEXT OF THIS SET OF GUIDELINES: the United Kingdom submitted on 29 March 2017 the notification of its intention to withdraw from the Union pursuant to Article 50 of the Treaty on […]

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VAT and Indirect Supplies

VAT System Value-added tax derives from European Union legislation which sets certain broad parameters. The EU rules are designed in such a way that they essentially interlock so that sales and purchases across borders in the EU work in a manner that is compatible and broadly harmonised. VAT law in all EU countries treats sales […]

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