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ARTICLE · 03 FEBRUARY 2021

Post-Brexit VAT Rules: What You Need To Know

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.

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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.

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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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