21 February 2018 
Amanda Darley, Head of Operations and Engagement
The EU Commission has launched a webpage providing information about the impact on customs and taxation of the UK’s withdrawal from the EU. The webpage notes that 'Unless a ratified withdrawal agreement establishes another date, the United Kingdom will become a 'third country' as of 30 March 2019, 00:00h (CET) towards the rest of the EU countries. Preparing for the withdrawal in the area of customs and taxation is not just a matter for EU and national authorities but also for companies and individuals trading with the United Kingdom'.
The web page includes links to previous documents (such as the Commission's Position paper on Customs related matters needed for an orderly withdrawal of the UK from the Union), as well as new items including a 'Notice to Stakeholders' which notes that 'In view of the considerable uncertainties, in particular concerning the content of a possible withdrawal agreement, economic operators are reminded of legal repercussions, which need to be considered when the United Kingdom becomes a third country'.
The new Notice to Stakeholders points out some of the detailed consequences for businesses if no 'deal' is agreed - a number of these points which could be relevant to universities include:
• Taxable persons wishing to use the so-called Mini One-Stop Shop (MOSS), who supply telecommunications services, broadcasting services or electronic services to non-taxable persons in the EU, will have to be registered for the MOSS in a Member State of the EU.
• Taxable persons established in the UK purchasing goods and services (or importing goods) subject to VAT in an EU Member State of the EU who wish to claim a refund of that VAT may no longer file claims electronically (what used to be called '8th Directive claims') but will have to use the 13th Directive and Member States may make refunds subject to reciprocity conditions.
• A company established in the UK carrying out taxable transactions in a Member State of the EU may be required by that Member State to designate a tax representative as the person liable for payment of the VAT.
