On 4 February 2019, HMRC published guidance on the changes to the way VAT is paid or reclaimed if the UK leaves the EU without a deal.

In the event that the UK leaves the EU without a deal, from 11pm GMT on 29 March 2019, many UK businesses will need to apply the same processes to EU trade that apply when trading with non-EU countries.

The guidance covers topics including claiming EU VAT refunds, checking a VAT number, using the UK’s VAT Mini One Stop shop and sales of digital services in the EU and UK after 29 March 2019.

The actions set out in HMRC’s guidance do not apply to importing or exporting goods between Northern Ireland and the Republic of Ireland. HMRC intends to provide further information as soon as it is in a position to do so.

A copy of the guidance can be viewed here.