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VAT and EU Guidance
Post-Brexit, the UK’s VAT relationship with the EU has changed significantly. Great Britain now faces import VAT and customs duties on goods arriving from the EU unless goods enter Northern Ireland under the Northern Ireland Protocol. Northern Ireland continues to follow EU VAT rules for goods, using Intrastat for monthly declarations of arrivals and dispatches.
For services, UK businesses apply the “place of supply” rules: B2B services to EU VAT-registered customers are outside UK VAT, while B2C services may attract UK VAT or require registration under the Non-Union One-Stop Shop (OSS) for digital services.
EU-bound exports from Great Britain are zero-rated if you hold evidence of export within specified time limits. Conversely, imports to Great Britain use postponed VAT accounting, allowing you to reclaim VAT in the same return without making a cash payment at the border.
Businesses trading across the EU must monitor multiple VAT regimes and maintain detailed records of cross-border supplies. Accurate commodity coding, proof of dispatch and arrival documentation are essential. Clear guidance on these topics ensures you remain compliant, avoid costly mistakes and benefit from available reliefs in your EU trade activities.
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