It is interesting to note that in the EU guidance issued 16 April 2020 the following statement is included which might encourage UK traders selling into the EU and their customers purchasing from the UK.
"VAT will be due at the importation in the EU, at the rate that applies to the supplies of the same goods within the EU. VAT will be payable to customs authorities at the time of importation, unless the Member State of importation allows to enter import VAT in the periodical VAT return of the taxable person."
This could be similar in practice to the postponed vat accounting that is being made available to UK traders by HM Gov from 1 Jan 2021.
Of course it remains to be seen if there is any change to this EU statement by 1 Jan 2021 and off course if there is any take up by EU member countries of their option.
Jerry Holmes