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Top 10 Brexit-related changes for VAT and customs

Top 10

1. Customs – the ‘tariff free’ trade deal

2. Customs – declarations and border checks

3. VAT and customs – postponed accounting

4. VAT and customs – low value packages

5. VAT – place of supply of B2C professional/intangible services

6. EU VAT refund claims

7. Financial services

8. Mini one stop shop

9. Fiscal representation for UK businesses registered for VAT in the EU

10. VAT and customs – Northern Ireland

Source RSM

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