The Government’s aim is to keep VAT processes as close as possible to what they are now. This will provide the best continuity and most certainty for businesses and individuals.
The Government supports administrative cooperation and exchange of information between countries, to help combat tax avoidance and evasion. The Government also supports the use of technology to underpin this and to simplify business burdens more generally.
The Taxation (Cross-border Trade) Act 2018 therefore provides the ability to enable continued access to, or to adapt, these procedures and IT systems.