The good news is that the rules for services will largely remain unchanged after 1 January 2021 but never rule out the prospect of some late announcements – an injury time goal in football language! The challenge is knowing what will and will not change – I will consider both questions in this article. How procedures will change for a GB business trading in goods that involves moving them between EU countries was the subject of my article ‘Goods post-Brexit’ (Taxation 8 October 2020 page 17).
Sales of B2B services
Imagine the following situation: an accountant acts for a client who is a management consultant working for business customers in the UK EU and non-EU. Since 1 January 2010 the place of supply for VAT purposes has always depended on where the client’s customers are based – where he carries out his work is...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.