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Correct, although I'd be very surprised if this actually happened. HMRC has enough trouble staying on top of non-compliance and lost taxes in the UK, let alone chasing people for VAT due in other EU states. I can't imagine HMRC being too quick to rush to become a debt collector for other EU states.

Bear in mind that if people merely keep operating now as they did in 2014, HMRC loses nothing - it's only the tax authorities in other EU states who lose out. While no-one should take this as legal advice, I suspect all we'll see is other EU tax authorities taking action against the biggest non-compliers rather than individuals.



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