To address the consequences set out in this notice, stakeholders are in particular advised to:
− when they are established in the EU, familiarise themselves with the rules applicable to services supplied to and received from third countries/territories;
− when they are established in the United Kingdom, examine whether new liability rules will apply to them with regard to their services supplied in the EU;
− take the necessary steps as regards services covered by the Mini One-Stop-Shop; and
− pay attention to the changes in the VAT refund request procedures.
In March, the European Commission already issues a notice focussing on VAT on goods: See European Commission issues updated Notice to Stakeholders on the withdrawal of the UK and EU rules in the field of VAT for goods