On 20 February 2019, the ‘Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Bill 2019’ was initiated by the government. This is a Brexit Omnibus Bill to prepare Ireland for a no deal withdrawal by the UK from the EU.

In this briefing we look at:

  • VAT postponed accounting for imports;
  • VAT 56 Authorisation;
  • VAT retail export scheme; and
  • Duty-free purchases.

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