VAT implications of trade with Great Britain

Overview

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

This means that there will be no change in a trader’s responsibility to submit the following returns:

Traders will continue to have access to the Electronic VAT Return (EVR) system, EU simplifications and so on.

This page will be updated in line with any legislative developments.

Next: VAT implications of trade with Great Britain after the transition period