Day: November 23, 2020

Fiscal Warehouses

A fiscal warehouse is a facility where certain goods can be traded VAT-free. Fiscal warehouses will continue to operate in both Great Britain and Northern

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Margin Scheme

In line with EU rules, margin schemes involving goods, such as the second-hand margin schemes, will not usually apply for sales in Northern Ireland where

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Intra-EU simplifications

Intra-EU rules and simplifications, such as triangulation, will not be available for movements of goods involving Great Britain. Such simplifications will be available for movements

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