The Value Added Tax (Disclosure of Information Relating to VAT Registration) (Appointed Day) (EU Exit) Regulations, SI 2020/1333 appoint 1 December 2020 as the day on which the Value Added Tax (Disclosure of Information Relating to VAT Registration) (EU Exit) Regulations, SI 2018/1228 will come into force.
The 2018 Regulations replace the existing requirement in Council Regulation (EU) 904/2010 for HMRC to respond to an enquiry relating to a UK VAT registration number (VRN) by confirming its validity (or otherwise) and, where it is valid, providing the name and address of the registered person.
HMRC has stated that it intends to provide an online service for UK VRNs to replace the existing EU online VIES VAT number validation checker. This aims to minimise disruption to UK businesses, post-Brexit transition, and removes the need to contact HMRC directly to check a UK VRN.
The Value Added Tax (Disclosure of Information Relating to VAT Registration) (Appointed Day) (EU Exit) Regulations, SI 2020/1333 appoint 1 December 2020 as the day on which the Value Added Tax (Disclosure of Information Relating to VAT Registration) (EU Exit) Regulations, SI 2018/1228 will come into force.
The 2018 Regulations replace the existing requirement in Council Regulation (EU) 904/2010 for HMRC to respond to an enquiry relating to a UK VAT registration number (VRN) by confirming its validity (or otherwise) and, where it is valid, providing the name and address of the registered person.
HMRC has stated that it intends to provide an online service for UK VRNs to replace the existing EU online VIES VAT number validation checker. This aims to minimise disruption to UK businesses, post-Brexit transition, and removes the need to contact HMRC directly to check a UK VRN.
