UK VAT after Brexit, for people who still sell into Europe

The UK standard rate is still 20%. The reduced rate is 5%, and a zero rate covers most food, books, and children’s clothes. None of that makes the UK an EU member state. EU VAT numbers and UK VAT numbers do not live in the same return.

Services

A UK freelancer billing an EU business generally does not charge UK VAT. The EU business reverse charges the purchase in its own country. An EU freelancer billing a UK business generally does not charge EU VAT. The UK business may have to account for VAT at home if the service falls under the UK rules.

Consumers are the awkward part. Digital services to EU consumers can require the Non-Union OSS even if you are happily VAT-registered in Britain. You do not also charge 20% UK VAT on that same supply.

Goods and Northern Ireland

Goods are where the Windsor Framework still matters. Northern Ireland is aligned with EU VAT rules for goods. A sentence that says “export” can be wrong if the goods are moving under those rules. Do not guess on a shipment. Ask the person who books the freight.

On the calculator

The United Kingdom page adds and removes 20%, 5%, and 0%. It does not pretend the UK is still in the EU table. Use the reverse-charge guide when the client is in Paris and you are in Manchester, or the other way around.