The UK government is consulting on mandatory registration for customs intermediaries who submit customs declarations on behalf of traders. The consultation seeks views on scope, mandatory requirements, enforcement, and implementation. Responses are due by 21 September 2026.
The VATfaqs digest
Global VAT news, delivered Tuesday and Thursday. Free, curated from 50+ official sources, no spam.
No spam · Unsubscribe any time
GOV.UK · about 14 hours ago
UK guidance on customs procedures for goods moved into the UK for international events. It covers Temporary Admission, ATA Carnet, and import duty reliefs, including application timelines, duration limits, and applicable Additional Procedure Codes (APCs).
E-Invoice.app · about 20 hours ago
HMRC has confirmed that Peppol will be the core e‑invoicing network in the UK, with a mandate set for 2029. The decentralised model will allow businesses to exchange invoices directly through their software providers, and real‑time reporting will be considered later. Technical standards and a roadmap are expected at Budget 2026.
UK Government · 1 day ago
The UK government is consulting on extending online marketplace VAT liability to domestic sellers, requiring marketplaces to collect and remit VAT on sales by UK-based sellers when goods are situated in the UK at the point of sale. The consultation runs from 23 June to 18 August 2026 and aims to reduce non‑compliance and level the playing field for VAT‑compliant sellers.
Guardian · 5 days ago
The UK government has introduced a temporary VAT cut from 20% to 5% on a range of family-friendly activities, including cinema, theatre, attractions and children’s meals, running from 25 June 2026 until 1 September 2026. Businesses may choose to pass on the reduced rate, and the scheme also offers free local bus travel for children in England during August.
Withers · 5 days ago
The Court of Appeal ruled that public funds paid to further education institutions are third‑party consideration for the supply of education, placing them within the scope of VAT but exempt. HMRC accepts the judgment, will not pursue a further appeal, and maintains the current position pending consultation, meaning institutions can continue their existing VAT treatment until any future policy change applies prospectively.
VATIT · 5 days ago
HMRC has replaced its default surcharge system with a points‑based penalty regime effective 1 January 2023. Late submissions accrue one penalty point each, with a £200 financial penalty triggered at filing‑frequency thresholds, while late payments incur percentage‑based penalties and interest at the Bank of England base rate plus 4%. Businesses must appeal within 30 days of a penalty notice and can reset points after a compliance period.
Key Takeaways
The consultation closes at 11:59pm on 21 September 2026.
Customs intermediaries who submit customs declarations on behalf of traders must register.
The consultation seeks views on the scope of mandatory registration, the mandatory requirements and associated checks, the enforcement approach, and how the proposals could be implemented proportionately.
To gather views on the proposed scope, mandatory requirements, enforcement, and implementation of mandatory registration for customs intermediaries.
Primary source
Read the full article at HM Revenue & CustomsThis summary was published on VATfaqs.com on 25 June 2026. It relates to VAT developments in United Kingdom. The original source is HM Revenue & Customs.
