Does anyone have an inkling of what the VAT rules might be on goods sold BEFORE 31st October to customers in the EU (retail customers so no EU TVA/ VAT numbers involved here) where those goods will be delivered AFTER the 31st October? Aka where there is a delay between purchase and delivery which spans the Brexit deadline date (in the case of no deal). Our business makes custom furniture which takes 6 weeks to be made, and is then sent from the UK to the customer. We have been exporting to the EU and elsewhere for a few years now so I know all the current VAT arrangements for sales to retail customers (aka not businesses with EU VAT numbers). It's pretty clear that a no deal Brexit would result in import VAT/TVA (or whatever sales tax is applied in the recipient country) being charged to the EU recipient post Brexit, as it is in Canada, Australia, Switzerland etc. We're set up for that and can manage that fine once we know which way it's going to go. My concern is that with 9 weeks to go my EU customers (about a 1/3 of sales) will dry up right in the middle of the busiest time of the year while they wait for clarification on whether they'll be charged extra when it's delivered. It would help greatly to be able to give prospective customers some reassurance but I have asked this "goods sold before, delivered after" question to our local DTI representative and got a email sending me to a generic .gov website, which doesn't have any info at all about this conundrum. "Sold before, delivered before", and "sold after, delivered after" are pretty straightforward-ish, but it doesn't answer my question. I am considering putting a notice on our website to reassure customers that if there is any import VAT/ TVA then we will cover it- presumably if VAT is charged to the customer at the receiving end we would be able to reclaim the VAT on the sale at this end, but this could be a risky approach and we could end up liable for VAT on the sale AND the import VAT at the customer end. Advice welcome- especially from seasoned exporters / accountants who might have pre-empted this question!