Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what plans he has for the application and administration of VAT thresholds in relation to non-VAT registered UK businesses exporting to individual customers in the EU from January 2021.

Following the end of the Transition Period, non-VAT registered businesses exporting to customers in the EU will not be subject to UK VAT rules but will be subject to any VAT rules in the country to which they are exporting. It would therefore be a matter for the country to which the goods are exported to set any such thresholds.