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VAT after Brexit

This page outlines some of the VAT rules that will apply after Brexit.

VAT on domestic transactions

The UK will continue to apply VAT after 1 January 2021 and will apply the same rules to domestic transactions as before. The aim in the future is to keep as close as possible to the current rules, although there may be minor changes.

VAT on imports from the EU

From 1 January onwards VAT will be charged on imported goods from the EU at the UK border in the same way that they currently are from the rest of the world. Customers can avoid paying VAT at the border and account for it later if they quote their EORI number. This has the advantage of reducing the likelihood of delays at the border so is recommended practice. The University’s EORI number is GB692712320000 and will appear on University purchase orders from 1 January 2021.

VAT on services from the EU

VAT on services purchased from the EU will remain the same with VAT continuing to be collected using the reverse charge mechanism.

VAT Sales of goods to the EU

From 1 January onwards sales to the EU will be subject to the same rules that apply to sales to non-EU countries. Goods sold to the EU should be zero rated if evidence that the goods have left the UK is retained. Zero rating allows the University to recover VAT any input tax related to the sale.

Imports from and exports to Northern Ireland

Following Brexit Northern Ireland remains in the EU single market.