Possible outcomes of Brexit on VAT

In a previous article, we examined the possible impact of Brexit in terms of relationships between Italy and UK as for VAT, with particular reference to operations between entities liable to VAT, triangular operations and VAT refunds. We now deem it useful to analyse other aspects which might have a significant impact on the operations of VAT taxable entities, examining first of all whether direct identification will remain a viable option, or whether the appointment of a tax representative will become mandatory, besides many other aspects worth analysing in detail.