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Brexit and VAT - Twelve Months On (PDF)

A Tips & Advice Special Report about...

In a nutshell

More than one year on, and your business still has to deal with the many VAT challenges Brexit has presented. This Special Report summarises how Brexit reshaped VAT, what we have learned and what procedures your business can adopt to make things easier. You’ll find advice on how to comply with the VAT rules as well as tips to maximise your profits.

In detail

It was inevitable that there would be post-Brexit teething problems with the supply of goods between the UK and EU for both imports and exports. In this Special Report, we review procedures for both goods and services and cover:

  • Exports
    • The main challenges of exporting goods
    • The import one-stop shop (IOSS)
    • VAT considerations when holding stock in the EU
  • Imports
    • The opportunity created by postponed VAT accounting (PVA)
    • Input tax
  • Common issues with services post-Brexit
    • Electronic sales
    • The “use of enjoyment” clause
  • Practical post-Brexit tips for saving money
    • 10 VAT tips plus lessons learnt from the first year

Clearly structured and easy to read, this Special Report has been written by one of the UK’s leading VAT experts, Neil Warren. It helps you get things right when it comes to cross-border VAT and provides valuable pointers to save costs along the way.

We've created this Tips & Advice Special Report especially for... 

Everyone involved in running a business who wants to:

  • Correctly apply the rules for post-Brexit EU trade
  • Have a clear overview of what has changed over the past year and where savings can be made

Tax and VAT advisors, bookkeepers and accountants that want to:

  • Be fully up to speed with the latest VAT rules for trade between the UK and the EU

In this Tips & Advice Special Report you'll read about...

1. Exports

1.1. The two main challenges

1.2. Exports and UK VAT

1.3. Will your customer be the importer?

1.4. The import one-stop shop (IOSS) - a welcome simplification

1.5. Holding stock in the EU

2. Imports

2.1. Overview

2.2. Practical issues with PVA

2.3. What if input tax is incurred?

2.4. Input tax restrictions

3. Common issues with services post-Brexit

3.1. Introduction

3.2. Completing VAT returns

3.3. General B2B and B2C rules

3.4. An extra challenge: use and enjoyment clauses

3.5. What about electronic sales and charging overseas VAT?

4. Other Brexit issues

4.1. Beware the rules of origin!

4.2. Reclaiming EU VAT

5. Practical post-Brexit tips for saving money

5.1. What has the first year taught us?

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