The EU also intended to drop the vat deminimis on the 1st Jan , it delayed this due to COVID
The idea of dropping the deminimis was to “ encourage “ suppliers to charge VAT at source and collect for the destination country. The idea being that this avoids a customs collection charge and hence suppliers will see the benefit in “ extra judicial” tax collection
Remember the uk essentially transferred all the EU laws into domestic law in one swop, you now have a little EU all to yourselves