United Kingdom (except Northern Ireland)

TAX MAG: VAT news in Europe

Keep up with the latest Intra-Community and European VAT news, decoded by our experts.

Focus: United Kingdom (except Northern Ireland)
What European e-sellers need to know, post-Brexit, about the VAT implications of their dropshipping operations from the UK to the EU.

Great Britain – BREXIT: what’s new in INTRASTAT for 2022

Following BREXIT, Great Britain (England, Wales, Scotland, Jersey and Guernsey) is no longer part of the European Union and the VAT directives are therefore no longer applicable. In 2021, a transition period was in place. Companies were still liable to pay INTRASTAT on entry into the UK for importing goods from the EU. On the...
30 November 2021

Great Britain – VAT rate for hotels to be increased from 5% to 12.5%

Until September 30th 2021, a 5% VAT rate had been applied to hospitality services (provision of sleeping accommodation in hotels, hostels, etc.) in order to boost the hotel industry economy following the impact of the health crisis (COVID-19). Since 30th September 2021 and until 31st March 2022 a reduced VAT rate of 12.5% applies to...
13 October 2021
What is the best VAT/Customs treatment scheme for your e-commerce sales to the UK, with or without warehousing? Check out our scenarios and feedback.

United Kingdom – New Measures for E-Publishing and Reverse Charges

Following the proposal of the EU Council to authorise Member States to reduce the VAT rate on electronic publications to bring it in line with the rate its print equivalents, the UK had taken the decision to reduce the rate from 20% to 0% from1st December 2020. However, due to the current health crisis (covid-19),...
17 April 2020

United Kingdom – New VAT Measures

The UK Chancellor of the Exchequer had announced the following regarding UK VAT: No more tax on electronic books and publications: e-books, e-newspapers, e-magazines, academic e-journals . This measure was to come into force on 1st December 2020. However, due to the current health crisis (covid-19), the date has been brought forward to 1st May...
17 March 2020

United Kingdom – Post-Brexit Intrastat Requirements for UK Companies

HM Revenue & Customs – HMRC, has announced that UK companies will still be required to file INTRASTAT returns after BREXIT. The thresholds and deadlines for filing returns will remain unchanged. Consequently, the INTRASTAT return will be required in addition to the customs declaration. This obligation will no longer apply to companies established within the...
18 December 2019

United Kingdom – Reverse Charge Mechanism Extended for the Construction Sector

The reverse charge mechanism is not currently availale for the construction and building services sector. It was due to come into force on 01/10/2019 and has now been postponed until 1st October 2020. This mechanism will not be available for certain services. The following services are excluded: drilling for or extraction of oil or natural...
18 November 2019
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