VAT and EU Trade in Goods Post Brexit

Speaker:  Gwen Ryder  |  CPD Hours: 6.0

Price £575 plus VAT

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Whatever happens with Brexit, and when, UK businesses will continue to trade with the remaining 27 Member States, and also within them. In addition, while the EU will be moving to a ‘definitive’ VAT system in 2022, four ‘quick fixes’ will be applied to the VAT rules for intra EU trade in goods effective from 1 January 2020. Other changes will take place in 2021

This one-day course gives in-depth, practical guidance on all the VAT legal, invoicing and reporting requirements of such trade in ‘real time’. It also highlights the danger areas for unforeseen VAT registrations or obligations in other Member States arising now, and post Brexit. Trade via the internet is covered for each relevant point.


Trade in goods with VAT Registered Businesses in other Member States

  • What it takes for a sale to be zero rated and the burden of proof
  • Tariff walls around the UK and EU
  • Import procedures and costs
  • Acquisition or import VAT – who should account for it and how
  • The place of acquisition and the ‘fall back’ rule

Danger Areas

  • Supplies, deemed supplies and deemed acquisitions – liability to register for VAT in other Member States
  • Place of supply of goods
  • VAT registration thresholds in the Member States
  • Call off and consignment stock
  • Triangulation and chain transactions and reporting them
  • Supply and install or assembly contracts
  • Process and repair contracts and simplifications

Special Schemes

  • Distance selling (including mail order)
  • Sales to non-registered legal persons
  • Supplies of new private means of transport
  • Fiscal warehousing
  • Second hand margin scheme goods

Record Keeping and Reporting Requirements

  • Guidance on the completion of:
  • UK VAT returns
  • European Sales listings (EU)
  • Intrastat returns (EU)


This course is for businesses which trade in goods with other Member States of the EU, and within the EU including via the internet, (and their advisers) and which need to know the detailed VAT rules and danger areas.

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