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VAT: cross-border supplies post-Brexit


It is often easy to assume that only parties which live in the United Kingdom are required to pay UK value added tax (VAT). However, UK VAT is often paid by individuals, trustees and companies which are resident outside the United Kingdom but use the services of professionals which are based in the United Kingdom. The extent to which VAT is or is not chargeable has changed as a result of Brexit and the end of the transition period on 31 December 2020. This article considers the new post-Brexit VAT position.
Post-Brexit position
From a UK supplier s perspective, an EU customer is now treated in much the same way as a customer in the United States or another non-EU country. In summary, this means that supplies to business customers, subject to various exceptions, continue not to attract VAT. There is even better news for EU non-business customers in that services from UK professionals will no longer attract VAT (subject to various exceptions – most noticeably, UK land-rela ....

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