Brexit in short
After the United Kingdom left the European Union on 31 January 2020, the relations between them entered a transitional period.
The transitional period started on 01 February 2020 and ended on 31 December 2020.
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Withdrawal agreement between the EU and the United Kingdom
The Withdrawal agreement concluded between the European Union and the United Kingdom establishes the terms of the United Kingdom’s orderly withdrawal from the EU, in accordance with Article 50 of the Treaty of the European Union.
The Withdrawal agreement entered into force on 01 February 2020, after its approval on 17 October 2019, together with a political declaration setting out the framework of the future partnership between the EU and the United Kingdom.
The agreement consists of two main documents:
- the agreement itself, including a protocol on Ireland and Northern Ireland
- Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community
- Political declaration, setting out the future relationship between the United Kingdom and the European Union.
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The future partnership between the European Union and the United Kingdom
The relations between the European Union and the United Kingdom have changed since the United Kingdom is already a third country.
The EU and the United Kingdom however are trying to establish an ambitious future partnership reflecting the political and geographic proximity and economic interdependence between them.
This future partnership will include provisions, which are of direct interest for citizens and enterprises, in such areas as transport, industrial supply chains, agricultural products, fishery, services, data protection, provisions on equal terms of competition, mobility of citizens, fight against crime, money laundering and terrorism, external policy and security policy.
Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community and the United Kingdom of Great Britain and Northern Ireland.
The Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part is temporarily applicable as of 01 January 2021, after it was agreed by the negotiators of the EU and the United Kingdom on 24 December 2020. The Council adopted a decision on signing an agreement and its temporary application as of 01 January 2021.
That is why considerable changes in the regulatory relations between the EU and the United Kingdom will take place after the end of the transitional period.
Full text of the Agreement and additional related details in English Brexit - Top 50 FAQs
Rules of the EU in the area of VAT in the context of the withdrawal from the EU of the United Kingdom of Great Britain and Northern Ireland.
An updated note to stakeholders on withdrawal of the United Kingdom and EU rules in the field of Value Added Tax (VAT) for goods in the context of the withdrawal of the United Kingdom and Northern Ireland from the European Union has been published on the official webpage of the European Union
See withdrawal of the United Kingdom and the EU rules in the field of VAT for goods
An updated note to stakeholders on withdrawal of the United Kingdom and the EU rules in the field of Value Added Tax (VAT) for services in the context of the withdrawal of the United Kingdom and Northern Ireland from the European Union has been published on the official webpage of the European Union. It can be downloaded from the following link: https://ec.europa.eu/info/publications/value-added-tax-vat-goods_en
See withdrawal of the United Kingdom and the EU rules in the field of VAT for services.
In connection with the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union, amendments to the VAT Act have been envisaged, effective as 01.01.2021, concerning the registration in accordance with this act of taxable persons established in the United Kingdom of Great Britain and Northern Ireland.
See Amendments related to the withdrawal of the United Kingdom and Northern Ireland from the EU