From 1 January 2021 imports of goods from the EU will be subject to import VAT in the same way as imports from the rest of the world. However, import VAT will no longer be charged at the place of import and VAT-registered traders will usually be able to account for...
On 1 January 2021 Northern Ireland will leave the transition period with the rest of the UK and so will remain in the UK VAT Area but it will also remain part of the EU VAT Area for some purposes under the terms of the Northern Ireland Protocol. This could be...
