16 April 2020, the European Commission released an update of the document on the VAT aspects for goods transactions of the withdrawal of the UK from the European Union as part of a set of readiness documents in all kinds of fields. The VAT document addresses in particular the legal situation from 1 January 2021, the relevant parts of the Withdrawal agreement and the rules applicable to Northern Ireland. Other indirect tax related documents address the VAT rules in respect of services, customs procedures and EU excise rules.
Source: PwC
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