Brexit and the VAT registration of taxable persons
From IP completion day (11pm on 31 December 2020), following the UK's departure from the EU and the end of the Brexit implementation period1, there ceased to be a requirement to register for VAT in connection with the (now redundant) concepts of distance sales from EU member states and acquisitions. In addition, the MOSS (Union and non-Union) schemes ceased to be available in the UK from this date.
As a result of the above, the following Schedules of the VATA 1994 were repealed
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Web page updated on 17 Mar 2025 13:37