Back to all posts


Brexit.  Important dates and deadlines for businesses

At the time of writing the following dates and deadlines are in place

2 Dec 2020

At the time of writing the following dates and deadlines are in place.

Until 31 Dec

31 Dec 2020 

  • Transition period ends.
  • Freedom of movement within the EU ends.

1 Jan 2021

The Transition period is now ended and the following will apply:


International Trade

  • The Northern Ireland Protocol comes into force
  • Changes to importing and exporting with EU and Northern Ireland
  • Traders importing goods will need to prepare for basic customs requirements and will have up to 6 months to complete customs declarations.
  • Tariff payments can be deferred until the customs declaration has been made.
  • Traders moving controlled goods such as tobacco and toxic chemicals will be required to complete customs declarations.
  • Physical checks at the point of destination for live animals.


What Businesses need to know about VAT in 2020

  • Businesses will need to consider how they account for VAT on imported goods.
  • UK no longer part of the EU VAT area, loss of access to EU simplifications and measures.
  • If you are currently using MOSS, you must register for MOSS in an EU state.
  • Changes from dispatches and acquisitions to exports and imports.
  • Supplementary reporting changes (Intrastat and EC Sales list).
  • Postponed VAT accounting to account for import VAT on VAT return.
  • Sale of goods to /from Northern Ireland will remain within EU VAT regime.

30 June 2021

  • Deadline for applications to the EU Settlement Scheme.
  • Postponed VAT accounting is mandatory up until 30 Jun 2021 if you delay your custom declaration or use a simplified customs declaration.
  • Safety and security declarations. From 1 January 2021 to 30 June 2021 you can import controlled and non-controlled goods from the EU without making an entry summary declaration (the safety and security declaration).

From July 2021

The following will apply:

  • Traders moving all goods will have to make declarations at the point of importation and pay the relevant tariffs.
  • Full safety and security declarations will be required.
  • Increased physical checks and sample collection for Sanitary and Phytosanitary commodities.

If you have any questions please contact us.

Related content