On January 31, 2020, the United Kingdom left the European Union. It is now a third country opposite the European Union under the withdrawal agreement. The European Union and the United Kingdom have agreed on a transition period until December 31, 2020, during which the United Kingdom will, inter alia, continue to enforce EU value-added tax regulations.
Note that according to the Ireland / Northern Ireland protocol, which is part of the withdrawal agreement, northern Ireland BWill still be subject EU value-added tax legislation regarding b To trade commodities To avoid the difficult border between Ireland and Northern Ireland. While to me In the service of IrelandThe North and the rest of the UK will not be part of the third-country EU VAT system.
This means that After the end of the transition period, the provision of services between the EU member states and the United Kingdom, including Northern Ireland, will be treated as the provision of services between the EU member states and other countries..
Actually from 1 In January 2021, Northern Ireland will have a mixed system Fifthat, Under which trade in goods (including supply of goods, transactions within society and import of goods) will be covered by the harmonized value-added tax regulations of the European Union, while the provision of services in the same territory will not be subject to these regulations.
On the website of the Ministry of Finance, explanations are posted regarding the consequences of VAT for the non-contractual end of the transition period in UK-EU relations (website link – https://www.podatki.gov.pl/vat/wyjasnienia/informacja-dla-przedsiebiorcow-podstawowe-konsekwencje-na-gruncie-vat-bezumownego-wyjscia-zjednoczonego-krolestwa-z-uniejeuropej).
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tax office. Information for taxpayers conducting transactions with UK entities .
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