EU Exit Reference page

22 Apr 2021

The UK left the European Union on 31 January 2020 and the transitional period ended at 23:00hrs 31 December 2020.

There are changes in the way indirect taxes are accounted for when importing into the UK and new processes for administering imports and exports. Taxpayers may need to obtain additional information about their goods for crossing the UK border, as well as intra-UK movements between Great Britain and Northern Ireland. Taxpayers may require the services of a customs agent.

Latest news

Find updates for EU Exit related indirect tax issues in our Technical News section.

Guidance and legislation

Links to EU Exit related indirect tax legislation and guidance on GOV.UK:

  • End of transition period indirect tax legislation index is here
  • Import/export indirect tax guidance index is here
  • Postponed VAT accounting information is here 
  • Importing goods step by step checklist is here
  • Exporting goods step by step checklist is here
  • NI VAT protocol guidance index is here and the Trader Support Service link is here and the Northern Ireland Protocol Command Paper is here
  • Check a UK VAT number here
  • Check an EU VAT number here
  • European Commission: Relations with the United Kingdom is here
  • European Commission: VAT Mini One Stop Shop (MOSS) is here

Guidance for transactions taking place on or before 31 December 2020

The withdrawn VAT rules relevant for transactions taking place on or before 31 December 2020 are still available here.

EU business trading with the UK

HMRC guidance for EU businesses trading with the UK, see GOV.UK

Formal submissions made by the CIOT

Taxation (Cross-border Trade) Bill
January 2018

HM Treasury’s White Paper ‘Customs Bill: legislating for the UK’s future customs, VAT and excise regimes’
November 2017

EU (Withdrawal) Bill
October 2017