Moving the EU goalposts

In the first of two articles, Neil Warren considers practical VAT issues that will apply from 1 January 2021 when the UK’s transitional deal ends with the EU, focusing on reporting requirements and VAT returns

Although the UK officially left the EU on 31 January, the status quo on trading arrangements continued after this date. The key date when the goalposts will move in dramatic fashion will be 1 January 2021. In this article, I will consider what reports and returns will remain and which will disappear. There are a couple of surprises on this issue. 

VAT return boxes