New EU VAT rules are introduced on 1 July 2021 for GB retailers supplying goods to customers in the EU. Read our briefing on what you have to do to get ready if you are an online marketplace or a sole trader selling online to EU customers. This new iOSS system applies to goods valued up to €150 with simplified customs declarations. Goods over that limit will be subject to VAT on arrival and your customs/tax intermediary will need to be ready for this. 

The OSS (One Stop Shop) for retailers in NI may be delayed beyond 1 July. HMRC will be in touch in due course with arrangements as to how NI companies can account for VAT on sales into the EU.

Note: if you are a non-habitual supplier of goods into the EU (and not-VAT registered in a member state), rules on VAT refunds will depend on existing VAT Directives and member state rules.