From fiscal representation to VAT refunds and new rules for
e-commerce businesses, TMF Group experts answer the most common
VAT-related questions received since Brexit.
The post-Brexit trade reality has brought a lot of confusion for
cross-border businesses of all sizes, particularly in relation to
VAT rules. Here we have the answers to seven of the most common
questions received by TMF Group's tax experts since the start
of 2021.
1. As a non-established business, can I continue trading in the
UK in 2021 as I did before Brexit, using only my VAT
registration?
Yes, non-established businesses can continue to trade as before,
they do not need to have UK permanent establishment.