VAT registrations pre-Brexit

Certain activities do not require a VAT registration before Brexit but will require a UK VAT number when UK leaves the EU. This is the case for certain call-off stock supplies. Some businesses may also need a VAT number after Brexit according to their commercial agreements and incoterms applicable with their business partners.To allow an easier transition into the post Brexit scenario, HMRC now allows businesses to register for VAT ahead of Brexit. More information can be found in the notice recently updated by HMRC on VAT registrations.