Country-specific updates: UK

HMRC has produced a policy paper on the EU e-commerce package taking effect from 1 July 2021 setting out, with examples how it will affect:

Businesses:

• selling or supplying goods from Northern Ireland to non-VAT registered customers in the European Union (EU)
• making supplies of goods from the EU to non-VAT registered customers in Northern Ireland
• sending low value goods to Northern Ireland (or the EU) from outside the EU and Northern Ireland (including from Great Britain (England, Scotland and Wales))
• non-EU businesses with goods located in Northern Ireland at the point of sale

Online marketplaces that facilitate the sale of goods:

• located in Northern Ireland (or the EU) by non-EU businesses to non-VAT registered customers in EU and Northern Ireland consumers; and
• from Great Britain to consumers in Northern Ireland and the EU. 

Proposed legislation has been recently included in amendments to Finance Bill 2021.