On-going movement of goods from the United Kingdom to the Republic at moment of its withdrawal on 31.12.2020
The dispatch or transport of goods from the United Kingdom to the territory of the Cyprus Republic (or vice versa) that will start before the end of the transition period, i.e. 31.12.2020 but will end after that transition period, according to Article 51(1) of the Withdrawal Agreement, will still be considered
for VAT purposes as intra-EU transactions (intra-EU supplies and acquisitions of goods, or B2C supplies of goods taxable in the country of destination or of origin (distance sales of goods)) and not as exports/imports.
After the end of the transition period i.e. from 1.1.2021, at the time of arrival of those goods (ongoing movements before 1.1.2021) will, however, have to be presented to customs at the border of the Republic of Cyprus or of the United Kingdom accordingly. Customs authorities may request the importer to prove, by means of a transport document or any other document, that the dispatch or transport started before the end of the transition period. The reporting obligations related to these transactions provided for in the VAT Directive such as the submission of recapitulative statements will still apply.
