Technical factsheet: cross-border VAT in 2020 and beyond

The rules will change from 1 January 2021 when the transitional period for the UK leaving the EU comes to an end

This factsheet covers international services, international goods and cross-border VAT refunds. The rules as they stand in 2020 are summarised, before considering the changes that will arise from 1 January 2021 when the transitional period comes to an end