Brexit and VAT changes
Overview
Great Britain (GB) is no longer a European Union (EU) member State.
This means that the rules of trade with a third country apply to trade with GB. This has implications from a Value-Added Tax (VAT) perspective. This section outlines some changes you should be aware of.
Note
Northern Ireland (NI) continues to be treated as an EU Member State with regard to VAT on goods. NI is not treated as a Member State with regard to VAT on services.
Next: VAT implications of trade with Great Britain