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. Please see the Import Export Hub [1] for current information
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.
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.