Businesses moving goods to or from Great Britain will face new compliance burdens. EU businesses making sales to UK customers may have to register for UK VAT for the first time. VAT may be due on movements of goods between Great Britain and Northern Ireland. Invoicing for low value consignments shipped to UK customers will change. Different rules will apply to businesses selling through an “online marketplace”, which may even include a multinational group’s own webstore. Many of these rules have not yet been enacted. Some are still being designed, and drafts have not yet been widely published.

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