Brexit ABC: VAT

EU VAT law no longer applies to transactions between the EU and the UK. Instead of intra-community deliveries and purchases, the VAT regulations for imports and exports, which are subject to customs supervision, apply. Exports of Union goods to British companies must be proven by customs export documents. They are exempt from VAT. Imports of British goods into the EU are subject to VAT, which is determined during customs clearance and can, if necessary, be claimed as input tax.

It is no longer possible to determine the VAT entrepreneur status of the British business partner using the sales tax identification number (UID number). Confirmation of entrepreneurial status must be provided by presenting an entrepreneurial certificate from the British tax authorities.