13 February 2019 
Amanda Darley, Head of Operations and Engagement
HMRC has announced several changes to overseas trading and also to EU VAT IT systems that will affect businesses and universities bringing goods into the UK post-Brexit, and/or who use the VIES, MOSS or EU VAT refund systems.
HMRC has introduced Transitional Simplified Procedures (TSP) for customs to make importing easier for an initial period of one year, should we leave the EU without a deal, to allow businesses time to prepare for usual import processes.
Businesses must register for TSP in order to use it, and must have an Economic Operator Registration and Identification (EORI) number in order to register for TSP. Once registered for TSP, goods can be transported from the EU into the UK without having to make a full customs declaration at the border, and paying any import duties will be postponed.
HMRC has written to 145,000 VAT-registered businesses trading with the EU about these new arrangements - the letter sent by HMRC to business trading with the EU is available on their website.
The letter explains that the 'way you account for VAT on imports will change. You will be able to pay import VAT in your next VAT return rather than when your goods arrive at the UK border. You will:
• be able to declare and recover import VAT on the same VAT return
• need to provide your VAT registration number on your customs declaration'
The letter also recommends appointing a customs agent as soon as possible, although it may often be the case that your supplier will appoint the agent to deal with the import.
More details on the process will be available from HMRC soon.
The letter also warns businesses that certain EU VAT IT systems will no longer be available to them if the UK leaves the EU without a deal. These systems include VIES (the EU's VAT number validation service), the UK's Mini One Stop Shop (MOSS) and the EU VAT refund system.
UK VAT numbers will no longer be part of VIES, but you will still be able to check EU VAT numbers on VIES. A UK-only VAT number checker will be available on GOV.UK from 29 March.
Supplies under the MOSS regime for the period 1 January to 29 March 2019 should be submitted by the normal deadline of 20 April. If you want to continue to use MOSS for supplies after 29 March you will need to register for MOSS in another EU Member State by 10 April.
EU VAT refund claims for 2018 should be submitted early - by 29 March (instead of 30 September). After 29 March claims will need to be made using the existing processes for non-EU businesses.
More details on changes to VIES, MOSS and the EU refund system can be found on HMRC's website.
