PARLIAMENTARY WRITTEN QUESTION
UK Trade with EU: VAT (12 April 2021)

Any businesses, including small businesses, that are registered for UK VAT have the ability to reclaim VAT charged on goods imported from the EU on their VAT return.

As with all tax measures, where new changes have been introduced, the Government includes its assessment of the impacts of the changes in Tax Information and Impact Notes. Notes for measures recently legislated for in the Taxation (Post-transition Period) Act were published alongside that legislation.