Once the United Kingdom has left the EU, all import VAT will become due for the first time on imports to the UK from the EU countries.
A requirement of this would be import checks and payments at the border essentially creating a harder border. This is at the northern Ireland / Ireland land border
In hopes to eliminate this requirement, the UK are proposing a new no deal VAT reporting system. This is to help businesses who don’t have a UK VAT number. Businesses can register with HMRC now to file quarterly declarations on their imports, and the UK VAT thats due.
The first declaration is to be from 1st of July 2019. Businesses don’t have to start charging sales VAT.
This new regime is to be effective from the 12th of April 2019 which is the current no-deal Brexit date. This is likely to be modified however depending on circumstances.
Businesses who do have a UK VAT registration number can report their import VAT monthly or quarterly as normal.