Brexit and VAT changes

Overview

Under the Withdrawal Agreement, the United Kingdom was in a transition period from February 2020 until 31 December 2020. During this period all Value-Added Tax (VAT) obligations remained unchanged.

This means that there will be no change in a trader’s responsibility to submit the following returns for all periods to 31 December 2020:

If you have suffered VAT in the UK before the end of the transition period, you can request a refund of that VAT. This request must be made before 31 March 2021 using the Electronic VAT Return (EVR) system.

Next: VAT implications of trade with Great Britain