Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

No-deal Brexit guidance published for lawyers

19 February 2019
Issue: 4684 / Categories: News

The Law Society has published VAT guidance for solicitors highlighting the changes in civil and commercial co-operation that will occur if the UK leaves the EU without a withdrawal agreement.

The key points to consider include:

  • the UK will become a ‘third country’ for EU VAT purposes;
  • the place of supply of services rules will generally apply as if suppliers to an EU customer were to a third country customer;
  • the UK government would introduce postponed accounting for import VAT on goods brought into the UK;
  • goods entering the UK as parcels sent by overseas businesses will be liable for VAT;
  • import VAT and customs processes are expected to apply to goods on entry to the EU;
  • the place of supply will continue to be where the customer resides for UK businesses supplying digital services to non-business customers in the EU;
  • businesses that sell digital services to consumers in the EU will need to register for the VAT...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon