Brexit VAT review


Need to get your Exporting & Importing VAT Issues under control ? – Book your Brexit VAT Surgery Session with Centurion

Happy New Year to you – the year has started with a wave of VAT issues breaking which, for those businesses who want to continue or even start to import or export from the UK, cannot unfortunately ignore. It was quite understandable that with all of the last minute technical news coming out of the government combined with Christmas and the issue of a pandemic, many businesses were left spinning and adopted a “we’ll catch up once we know the rules” approach to Brexit.

Even now – 2 weeks into January – we are seeing further changes coming out for UK businesses to pick up on as we face the practical reality of how to do business. For example, in the Automotive Trade Press yesterday (13 January) there was news that Michael Gove had announced that the second hand margin scheme – that had been abolished for cars supplied between mainland UK and Northern Ireland - would be re-instated as the impact was going to increase the cost of second hand cars in NI as VAT in full was having to be paid on cars bought from the mainland UK.

Looking at contract details with suppliers and customers – including the INCOTERMS that cover who is responsible to pay any VAT and Duty due and where; changes to VAT accounting processes which as the Postponed VAT Accounting rules; VAT reporting of statistical data; use of Duty Deferment Accounts ; potential need to VAT register in the EU – all these need to sit on your VAT Checklist at the moment.

Deadlines are cropping up all the time - whilst paperwork submissions such as EC Sales list may be disappearing for some, please do remember that you will have until the 21st January 2021 to submit EC Sales Lists for sales of affected goods and services made on or before 31 December 2020. You’ll still need to submit EC Sales Lists if you sell goods from Northern Ireland to EU VAT-registered customers.

We have other concerns about dealing with the transit of goods from a UK seller from the UK through Northern Ireland into Ireland which will mean particular attention needs to be paid to when the ownership of the goods changes under the contractual terms if the VAT treatment is to be correctly dealt with. Would there be Customs Regimes such as Inward or Outward Processing Relief, that it would be a benefit for your business to apply for and use – saving real money as well as time? Equally the rules for businesses selling goods online to EU consumers are causing lots of questions both for online platforms and UK sellers.

The whole experience of the end of the transition period has left many not really sure where they are in the VAT context and what if anything needs to be done for their particular business. That’s where we thought our specialist VAT team at Centurion can help and bring some equanimity back to your business life.

You may not want consultants trawling through your records at this stage - you may just need to have some dedicated time to talk through what you do and how the VAT changes may or may not affect you.

Some businesses will be more affected by the changes than others – those who move or sell goods in and out of the UK clearly are in the front-line with the VAT issues as well as the Customs Declaration changes.

If you need to get back in control of any of these VAT aspects, whether you are:

• a UK-based Business exporting or importing to/from the EU
• manufacturing goods here or in Northern Ireland
• part of a UK VAT group with Northern Irish establishments
• Moving your own goods from GB to Northern Ireland
• An overseas business based in the EU selling into the UK
• A UK business selling goods online to EU consumers
• Moving your current business model to online delivery for services you provide
• A University
• ……the list could go on…..

Then the Centurion’s Brexit VAT Surgery Session could offer you the VAT support you need

To access our tailored VAT Support for your business through our Brexit VAT Surgery Session then call us directly 0330 124 7740 or use

Our Surgery Sessions

We can arrange an online evaluation surgery session – which might take three hours out of your day but could deliver the peace of mind you need to put you back in control on the VAT Front. Let us walk through where the VAT issues – risks or opportunities may exist for your business. We can write up our prescription for the issues and recommendations for any next steps to progress. Saving you time and money in trying to read and research the raft of VAT information out there.

If your business is not based in the UK but overseas in Europe, North America, Asia or beyond then get in touch via or look at our website where FREE signposting and VAT news may help you

Help is on hand when VAT gets complicated as we always say and your Centurion VAT team is ready to support you in the new business regime outside of the European Union. Our Brexit VAT Surgery Session can offer a quick route to diagnosing any VAT concerns you may face – We look forward to hearing from you and being there to help you.


Centurion VAT - Webinars

Construction Services VAT Domestic Reverse Charge - Webinar
Thursday 11th February 2021
For more information and to book your place please click HERE

Basic VAT for Charities - Webinar
Thursday 25th February 2021
For more information and to book your place please click HERE

Basic VAT for Accounts Payable - Webinar
Wednesday 10th March, 2021
For more information and to book your place please click HERE



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or to speak to one of the team, call us
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