After the transition period following Brexit ends, paying UK import VAT on purchases of goods from abroad will change. From January 1, 2021, if your business is registered for VAT in the UK, you will be able to account for import VAT on your VAT Return for goods imported from anywhere in the world. This means businesses should declare and recover import VAT on the same VAT Return, rather than having to pay it upfront and recover it later.
Source: pincvision.com
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