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VAT on supplying goods into the UK

Supplying goods into the UK image

Since Brexit, the United Kingdom (UK) has continued to collect VAT and the parameters for doing so on UK domestic transactions still apply to businesses, as it did before. 

Whilst VAT procedures are mainly the same as they were prior to 31 December 2020, there have been some elements of change for transactions between the UK and European Union (EU) member states. 

Following the UK’s VAT rules: 

  • Most goods and services sold within the UK and the EU are subject to VAT. 
  • Businesses must pay VAT on goods they bring into the UK. 
  • Goods exported by UK businesses to non-EU countries and EU businesses are not charged VAT at the point of sale, known as zero-rated. 
  • The “place of supply” rules determine the country in which you may need to charge and account for VAT for services. 

From 1 January 2021, the rules for imports from the EU to the UK were made to be similar to the previous existing rules for imports from non-EU countries but include slight variations.  

UK businesses that are registered for VAT can still apply a zero-rate on goods sold to EU businesses – import VAT and customs duties or tariffs are applied when the goods are received in the EU. 

Our team of VAT experts have produced a helpful flow chart to help businesses supplying goods into the UK, from the EU and other countries. 

Supplying goods into the UK flow chart | Printable version


Duncan & Toplis

Duncan & Toplis was established in 1925 and has 11 offices throughout the East Midlands: in Boston, Grantham, Lincoln, Loughborough, Louth, Melton Mowbray, Newark, Skegness, Sleaford, Spalding and Stamford. The group offers accountancy, tax and business advice, audit and assurance services, HR, Payroll, wealth management, IT services, legal and probate services and provides business turnaround support to SMEs.

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