[1andrew1]

Some information here on the changes

The loss of Distance Selling thresholds for UK e-commerce sellers of goods to EU consumers. Goods are now be subject to import VAT, and UK sellers will have to consider VAT registering in Europe immediately. Similarly, EU e-commerce sellers may now need to register immediately for UK VAT if they have been selling to UK consumers under the £70,000 threshold.
Any UK business with a foreign VAT registration in the EU may now face the obligation to appoint a special VAT fiscal representative. This applies in 19 of the 27 EU states. These agents hold direct liablity for any unpaid VAT, and therefore require cash deposits or bank guarantees in exchange.

The scrapping of the UK £15 low-value consignment stock relief which exempts imports of goods (including from the rest of EU after Brexit) from VAT. Instead, for goods at £135 or below, sellers or their postal service have to declare and pay to HMRC via a new, quarterly filing, VAT charged at the point-of-sale.

For UK sellers of digital services to EU consumers, the UK is no longer be a member of the EU Mini One-Stop-Shop single VAT return scheme. UK sellers of electronic, broadcast or telecoms services to consumers will therefore have register in any other EU state, as a non-Union businesses, to continue to file their VAT declarations for EU e-service sales. EU sellers into the UK have to now register with the UK’s HMRC for the same declaration. Any non-EU business which used the UK MOSS registration now has to reregister for MOSS in the EU and separately in the UK under a regular VAT return.

There are limited changes on the Brexit VAT on services for B2B transactions after the UK leaves the EU VAT regime. The reverse charge will still apply. In the future, the UK may deviate from some of the use and enjoyment rules. There are changes on certain cross-border B2C services to EU consumers (and vice-a-versa).

UK businesses incurring EU VAT on travel, hotel or other expenses are no longer be able to use the 8thDirective online VAT reclaim system operated via HMRC. Instead, they must use the 13th Directive paper-based reclaim process. This requires individual claims to each country where there is a VAT claim. Last UK claims via the 8th Directive will be for the final quarter of 2020.

https://www.avalara.com/vatlive/en/v...dec-20200.html