|When the transition period expires, the rules for selling or exporting goods from GB to the EU will become the same as the current rules and processes for exporting goods into the rest of the world.
This means the system of acquisitions, dispatches, and distance selling will no longer apply.
Sales of goods from GB to the EU will continue to be zero-rated and evidence of the movement of the goods will continue to be required.
Import VAT, instead of acquisition VAT, will be due in the Member State where the goods are exported to.
No changes will be made to the rules for what qualifies as an export generally.
[if needed] Under the Northern Ireland Protocol, acquisitions and despatches rules will continue to apply to movement of goods between NI and EU.
For rules on the treatment of VAT in the EU, you will need to check with the relevant Member State.
To find out how to claim VAT refunds from EU member states from 1 January 2021, see the guidance Claim VAT refunds from EU countries from 1 January 2021 - GOV.UK