V2.184 Notification Of VAT Registration In Connection With Acquisitions (Before 1 January 2021)

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Commentary

Part V2 Registration – deregistration

Brexit and the VAT registration of taxable persons in connection with acquisitions

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 concept of acquisitions of goods in Great Britain from suppliers in the EU. As a result, VATA 1994, Sch 3 (Registration in respect of acquisitions from other member states) has been repealed from IP completion day².

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V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

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