VAT

From 1 January 2021 the VAT rules applying for supplying services between the UK and EU member states will become the same as the current rules for supplying services from the UK to outside the EU.

This guidance explains how VAT will be charged and accounted for on services supplied from the UK to the EU and should be read if you supply services from UK to EU member states.

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This notice explains how to determine the place of supply of your services and where the services are liable to VAT. Once you’ve made this decision you can move onto considering the VAT liability of the supply. It also explains how to deal with supplies of services which you receive from outside the UK.  You should read this notice if you

• make supplies of services to customers outside the UK
• receive services from suppliers that belong outside the UK
• belong outside the UK and have customers in the UK

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If your business is registered for VAT in the UK, find out when you can, or need to, account for import VAT on your VAT Return (also called postponed VAT accounting).

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