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Brexit VAT Support Centre for Businesses

Use our information hub and FAQs to discover which VAT changes apply to you and your business now the Brexit transition period is over.

Learn more about what the recent updates to VAT rules mean for exporters, importers, and sellers of digital services.

Importing

The Brexit transition period is now over, find out what this means for UK businesses importing from the EU and the rest of the world. Find out what you need to do about VAT if you buy goods and services to use in the UK.

Exporting

Find out what you need to know about the VAT rules and processes for businesses which export goods and services from the UK to the EU. Understand who is affected, and what action you need to take now the Brexit transition period has ended.

Digital Services

The VAT rules have changed for businesses which buy or sell digital services in the EU and UK. Check the latest updates for VAT MOSS, who they affect, and what your business needs to do, whether or not you’re VAT registered.

FAQs

Importing

Is Low-Value Consignment Relief (LVCR) still available?

This type of tax relief has now been withdrawn. Whilst in use, it meant that UK businesses didn’t pay import VAT on shipments with a value worth less than £15. Learn more about the changes to VAT on low-value imported goods.

Will I pay UK import VAT if the shipment is worth more than ÂŁ135?

Yes, if you import a shipment worth more than ÂŁ135 you will be expected to pay import VAT and duty at the UK border. VAT registered businesses have the option of using postponed VAT accounting.

Will I pay UK import VAT if the shipment is worth less than ÂŁ135?

UK businesses can pay import VAT (or use postponed accounting if they’re VAT registered). Consumers who buy low value goods must pay VAT to the seller or the online marketplace at the point of sale. Learn more about VAT on low-value imported goods.

What does postponed VAT accounting mean?

Rather than paying import VAT upfront at the border, UK businesses registered for VAT can use postponed accounting to account for import VAT on their VAT return. Learn more about postponed accounting.

Can I use postponed accounting if I’m not VAT registered?

Only VAT registered businesses can account for their import VAT with postponed accounting. If you’re not VAT registered, you’ll continue to pay import VAT at the border. Learn more about postponed accounting.

Can I still reclaim import VAT if I don’t use postponed accounting?

Yes, as long as your business is VAT registered, you can still reclaim import VAT that you pay at the border on your VAT return. You’ll need a C79 certificate, which shows the amount of import VAT you’ve paid.

Exporting

Should I charge VAT on goods I export to the EU from the UK?

If your business is VAT registered you will need to zero-rate the UK VAT on exports that you send to the EU. This doesn’t mean that there’s no VAT to pay.

If you sell to another business, make sure they can import the goods. They will pay import VAT at their country’s border. If you sell directly to private consumers, you must charge VAT at the rate in their country. Read our VAT guide for exporters to learn more.

Do I need a VAT representative to sell in the EU?

If you need to register your UK business for VAT in an EU country, be aware that you may need to appoint a VAT representative.

Digital Services

What does distance selling mean?

Distance selling means you are making sales without dealing with customers in-person. Instead, sales might be made online, over the phone, or through catalogues.

What is VAT MOSS?

For VAT, the place of supply refers to the location that you supply a service to.

What is place of supply for VAT?

VAT MOSS aims to make VAT easier for businesses which sell digital services. The VAT MOSS rules are now different for the UK and the EU. Learn more about VAT MOSS for cross-border digital sales.

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Exporting to the EU for UK Businesses

The Brexit transition period is over, and the rules for moving goods between the UK and the EU are now different. Some…

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New Rules for VAT on Low Value Goods Imports

Low-Value Consignment Relief (LVCR) was a type of tax relief for import VAT. LVCR meant that UK businesses didn’t pay import VAT…

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Using Postponed Accounting for UK Import VAT

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VAT on Cross Border Services and Digital Sales after Brexit

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EORI Enrolment and Brexit for Business

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Post-Brexit VAT support for our clients

Our guides to post-Brexit VAT are designed to help you find out what information you need, quickly and easily.

To talk to your dedicated accountant about a specific VAT query which is not answered here, then please call 020 3355 4047.

Post-Brexit VAT support for new clients

As an online accounting firm, we’re always available to provide accurate, reliable advice to businesses, companies and sole traders that need it.

If you’re not currently a client of ours and need help with your business, get an instant quote online or book a call with one of our accountancy advisors for help with VAT.

Confirm Transactions

The number of monthly transactions you have entered based on your turnover seem high. A transaction is one bookkeeping entry such as a sale, purchase, payment or receipt. Are you sure this is correct?

Yes, submit my quote
No, let me change it

Please contact our sales team if you’re unsure

VAT Returns

It is unlikely you will need this service, unless you are voluntarily registered for VAT.

Are you sure this is correct?

Yes, the business is VAT registered
No, let me change it

Call us on 020 3355 4047 if you’re not sure.

Bookkeeping

You only need this service if you want us to complete the bookkeeping on your behalf.

Would you prefer to complete your own bookkeeping?

Yes
No

Call us on 020 3355 4047 if you’re not sure.