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UK VAT implications of Brexit

Our guide is intended to help you understand how Brexit might impact on the UK’s existing VAT rules.

So far a lot of the Brexit related guidance focused on a "no deal" outcome. In the event that the UK leaves the EU without reaching any agreement the UK Government has indicated that there will be a number of changes to the VAT rules. These proposed changes are summarised in our guide below.

UK VAT implications of Brexit

If the UK leaves the EU without reaching any agreement the UK Government has indicated that there will be a number of changes to the VAT rules. Find out what these might be.

Download the guide

Page last updated

8 October 2019

The guide covers:

  • The current VAT rules
  • VAT rules if there is a no deal Brexit
  • Importing goods from the EU
  • Exporting goods to the EU
  • Supplying services to the EU
  • UK VAT Mini One Stop Shop (MOSS)
  • EU VAT refund system
  • EU VAT Registration Number Validation service

This guide is one in a series of guidance ICAEW has published to help you to prepare for Brexit. Further guidance can be found in our Brexit hub.