| From 1 Jan 2021 |
|---|
| Following the end of the Brexit Transition Period sales to customers in the EC are treated in a similar manner to those to customers in the rest of the world. Whilst these guidelines are being updated please see the AR Guidelines on the Brexit Transition pages for more information. |
All sales to individuals within the EC will be treated as if they are supplied in the UK, and the normal UK VAT rules will apply