30 Apr 2021 8:58 AM

The deadline for the first full VAT period following the Brexit post-transition period is fast approaching, 7th May. Therefore, in this article, we have summarised the effect of Brexit changes and how to report these when completing VAT returns. 

We have also written many articles on Brexit. Please refer to these for more details, links provided below, and many more on our website.

Quick checklist

It is worth considering the following to get the VAT right:

  • Are you using postponed VAT accounting (PVA) on imports or paying VAT upfront and using C79?
  • EORI number – have you given your GB or XI EORI number to overseas suppliers so VAT is correctly applied?
  • Have you registered for EU VAT if selling B2C?
  • Have you registered for non-Union Moss?

VAT on Services

Except for some specific services e.g., digital services, performance, land related services, use and enjoyment override, there are no changes to VAT treatment, the place of supply rule still applies.

Please see our articles for more details

14 Jan. VAT rules for services post Brexit

16 Dec. VAT MOSS changes 

VAT on services charts

VAT on Import/Export

The most significant change from 1 January relates to the movement of goods between Great Britain (GB) and the European Union (EU).

For goods imported into GB and goods imported into NI from outside the EU, there are changes to the way a business can decide to account for and pay import VAT, as detailed in our articles listed below.

Here is the summary of changes.

VAT on goods excluding Northern Ireland

VAT on goods - Northern Ireland

For more information on postponed VAT accounting, please see our articles …

14 Jan. VAT changes for foreign mail order sellers

14 Jan. Completing your VAT return post Brexit

14 Jan. VAT rules for goods post Brexit

14 Jan. VAT rules for services post Brexit

13 Jan. Is this the death of distance selling for VAT?

14 Dec. VAT Rules for Services

11 Dec. VAT Rules for Movement of Goods

VAT return

The VAT return has also slightly changed as selling goods to EU are no longer classed as EU despatches, these goods are exports and buying goods from EU are no longer classed as EU acquisitions, these goods are imports. HMRC has renamed the VAT boxes, summary below.

Box 1 VAT due in the period on sales and other outputs

Box 2 VAT due in the period on acquisitions of goods made in Northern Ireland from EU Member States

Box 3 Total VAT due (the sum of boxes 1 and 2)

Box 4 VAT reclaimed in the period on purchases and other inputs (including acquisitions in Northern Ireland from EU member states)

Box 5 VAT to Pay HMRC


Sales and Purchases Excluding VAT

Box 6 Total value of sales and all other outputs excluding any VAT

Box 7 Total value of purchases and all other inputs excluding any VAT


EC Supplies and Purchases Excluding VAT

Box 8 Total value of supplies of goods and related costs (excluding VAT) from Northern Ireland to EU Member States

Box 9 Total value of acquisitions of goods and related costs (excluding VAT) from EU Member States to Northern Ireland


If you require more informantion, please do contact us.