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From 1 Jan 2021

Following the end of the Brexit Transition Period purchases from suppliers in the EC are treated in a similar manner to those from the rest of the world. Whilst these guidelines are being updated please see the Purchasing Guidelines on the Brexit Transition pages for more information.

 

Intrastat

From 1 January 2022, the University no longer needs to submit summaries of purchase invoices from EU countries (known as Intrastats) to HM Revenue & Customs. Therefore, Departments are no longer required to send copies of invoices to the Tax Team. 

 

Goods not physically brought into the UK

If goods are purchased which will not be physically brought into the UK, then the supplier should charge VAT in their country. This VAT must not be separately identified when the invoice is coded to UFS.

 

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