United Kingdom VAT Update – September 2021: Making Tax Digital extension, Import VAT accounting issues, HMRC processing times, Is there a business for VAT purposes? 23 September 202127 views1 min read Source Saffery Importation Liability (reverse charge/withholding) Reporting / Compliance Tax authorities / Penalties / Interest Taxable person Further delay to elements of the Border Operating Model EU reporting rules for platform operators (DAC 7) and UK consultation on implementation of the OECD reporting rules