How non-VAT registered UK sellers can use OSS for Northern Ireland – EU sales The UK’s HMRC has issued updated guidance on Value Added Tax reporting of B2C sales from Northern Ireland to EU under the new One Stop-Shop single VAT return. This new guidance
The UK’s HMRC has updated its guidance on the distance selling obligations for goods being sold from Northern Ireland to consumers in the EU. This reflects the EU e-commerce VAT package of 1 July 2021, and how that works given NI’s dual status in the
Planned post-Brexit Agri-foods pre-notification and documentation controls delayed again to July 2022 on delivery problems Following the end of the UK’s Brexit transition period from 1 January 2021, there has been a phasing in on the UK-side of import and export controls to ease the
The UK’s HMRC has published draft proposal on gig and sharing economies marketplace reporting obligations for platform operators. These follow the OECD reporting model, aimed at harmonising transactional data requests on users, sellers and sharers operating in this new market. There will be a consultation
The UK’s HMRC has this week written to over 160,000 businesses that imported goods into the UK from the EU under the Brexit deferred import customs declaration scheme. These businesses will need to make supplementary declarations, appoint a customs intermediary to help them with this
E-commerce sales of goods to Northern Ireland (NI) from the rest of the UK (Great Britain or GB) now have special rules following the 1 July introduction of the EU’s e-commerce VAT package VAT. This may affect UK sellers who are EU IOSS registered selling
The UK’s changes of e-commerce VAT rules on the 1 January 2021 made online UK and non-UK marketplaces (OMP’s) liable for certain seller transactions. HMRC also set basic record-keeping obligations for the marketplaces. The EU e-commerce VAT package , scheduled for 1 July 2021, uses similar rules.
COVID-19 hospitality VAT rate cut tapering extension The UK has extended the temporary Value Added Tax rate cut to 5% on hospitality and tourism until 30 September 2021. It will then rise to 12.5% until 30 April 2022. From 1 May 2022, it will return
On 1 January 2021, the UK ecommerce VAT rules changed on consignments not exceeding £135 and deemed supplier online marketplaces (OMP). This mirrored the 1 July 2021 EU e-commerce VAT package. A concession on business-to-business B2B imported sales of goods was made. Instead of output
Following the ending of the UK’s Brexit transition period on 31 December 2021, the standard Value Added Tax return has undergone some minor changes. Updated VAT return to reflect leaving the EU This reflects the UK being outside of the EU VAT regime, meaning: Movements
