Importing: practical VAT issues affecting charity and education sectors

Eighteen months after leaving the EU’s single market and customs union organisations must have adapted to the changes in international trade right?

Understanding the theory is one thing but the practical consequences continue to emerge and are felt more acutely in certain sectors. Notwithstanding extensive VAT experience and a working knowledge of customs I’ve had to learn quickly and continuously develop processes to cope with the evolving impact of a VAT and customs border now surrounding Great Britain. It feels as if every day is a school day.

Fully taxable businesses perhaps operating a centralised model may have largely adapted and evolved to cope with these changes. However in my experience many in the charity education and not-for-profit sectors (a mouthful I’ll shorten to...