- VAT on imports of low value consignments will be collected at the point of sale (POS) rather than on import in the United Kingdom (UK).
- In addition, online marketplaces (OMPs) will be made liable for VAT on the sales that they facilitate.
- Special rules will apply for trade (in goods) between the European Union (EU) and the Northern Ireland (NI).
Source: Grant Thornton
Latest Posts in "United Kingdom"
- Tribunal Rules 5% VAT Can Apply to Public EV Charging Under De Minimis Domestic Supply Limit
- Upper Tribunal Confirms VAT Due on Lycamobile Prepaid Bundles at Point of Sale, Dismissing Appeal
- Tribunal Rules Pre‑Registration VAT Recovery Based Only on Post‑Registration Use, Not Historic Use
- Recent HMRC Updates: VAT Export Rules, Reverse Charge for EV Charging, and New Customs Handbooks
- VAT Recovery on Fuel Costs: Methods, RFSC Application, and Mileage Claims Explained
