Brexit – Overview of the recent developments, guidances, letters of notice, etc. (Update Aug 6, 2020)

Main articles published since last update on July 20, 2020:

• Customs representatives must be UK established from 1 January 2021
• Commission proposes to amend VAT rules to accommodate trade with Northern Ireland after the transition period
• Departure from retained EU case law by UK courts and tribunals – consultation
• EU will grant UK Northern Ireland (NI) businesses an EU VAT identification number to enable them to report goods transactions after 31 December 2020
• UK will reform the VAT treatment of imported parcels up to £135 and will make online marketplaces liable for VAT
• Postponed VAT accounting guidance for imports after the transition period ends

Newsletters issued before July 20, 2020:

• European Commission publishes communication on Brexit readiness
• European Commission issued a notice on Brexit in the field of VAT for goods
• HMRC impact assessment for the movement of goods if the UK leaves the EU without a deal (third edition)
• HMRC Policy paper – The Border with the European Union: Importing and Exporting Goods
• UUK Brexit Border Control Model 1 January 2021
• Declaring goods brought into Great Britain from the EU from 1 January 2021
• Moving goods into, out of, or through Northern Ireland from 1 January 2021
• HMRC hints at plans for an electronic border with the EU
• Brexit – Cabinet office issued a document on UK’s Approach to the Northern Ireland Protocol
• EU: In which countries do UK entities have to appoint a fiscal representative after the Brexit?

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