UK exited EU VAT regime 31 December 2020 - Brexit
The UK exited the EU VAT regime, Customs Union and Single Market from 1 January 2021.
This means the loss of a range of compliance simplifications and the imposition of customs declarations, goods regulations, services and import VAT.
A Brexit Trade and Cooperation Agreement deal with no goods tariffs or quotas was agreed in time for the end of the Brexit transition period on 31 December 2020.