As previously mentioned in this article, European businesses that are not identified for UK VAT and that have paid UK VAT during the year 2020…
Due to Brexit, the United Kingdom is to be considered as a non-EU Member State as of 1 January 2021. Consequently, British companies should in…
Due to the Brexit and the end of the transition period since 1 January 2021 : companies established in Great Britain which are registered for VAT…
The main measure of the free trade agreement between the EU and the UK is probably the exemption from customs duties for goods which are…
The European Union and the United Kingdom have finally agreed on a free trade agreement, which provides for a number of measures to facilitate trade…
After January 1, 2021, the general territoriality rules applicable to the provision of services will remain unchanged: BtoB services will in principle be subject to…
As of January 1, 2021, and due to the United Kingdom’s exit from the EU, the simplification measure applicable to call off stocks, which allows…
The Directorate-General of Customs and Indirect Taxes (French customs authorities) has sent a notice to economic operators, stating that as of 1st January 2021, British…
The British tax authorities, HMRC, have brought together on a single page all the VAT/Customs briefs published on the VAT and customs implications of Brexit….
The Polish tax authorities have just announced that as a result of Brexit, UK companies with VAT obligations in Poland will be required to appoint…
HMRC has published a guide (policy paper) explaining the measures taken to enable businesses established outside the EU to claim a VAT refund when they…
An online form has been created to enable UK VAT registered businesses to inform the HMRC that they are trading goods within Northern Ireland or…
Discover our FAQ summarizing the main consequences of Brexit on customs and VAT. Brexit FAQ – Sales of goods in the EU after January 1,…
HMRC has implemented a system for checking the validity of UK VAT numbers. This service is similar to the VIES system that currently exists for…
As already mentioned in our article, VAT rules applicable to sales of goods to UK customers by overseas sellers will be substantially modified. HMRC has published…
To ensure that the correct customs classification is applied, companies can apply to customs for Binding Tariff Information which is valid throughout the EU for 3…
From 1 January 2021, it will no longer be necessary to file Intrastat declarations for the movement of goods from the UK to the EU….
From 1 January 2021, every business will need an EORI number starting with XI in order to import/export of goods between Northern Ireland and non-EU…
HMRC has just made available to companies a compilation of very useful information on VAT and customs in the UK. The following topics are particularly…
As of January 1, 2021, the United Kingdom will have to be treated as a non-European country for customs purposes. French Customs has just published…
At present, supplies services provided digitally to European individuals by UK companies (and vice versa) can be declared via the mini one-stop shop “MOSS”. …
The United Kingdom will become a non-EU country as of 1st January 2021 as part f the Brexit. The impacted products are: the products…
Following the transition period ending on 31 December 2020, the United Kingdom will be definitively considered as a non-EU country. In this context, HMRC published…
As mentioned previously, customs controls on entry into the UK will be gradually re-established over a period of 6 months from the end of the…
Following the transition period ending on 31 December 2020, the United Kingdom will be definitively considered as a non-EU country. On the 16 October 2020,…
HMRC recently recalled that the recovery of VAT on importation can only be made by the owner of the goods at the time of importation,…
We mentioned earlier the new rules that will apply to sales of low value parcels in the United Kingdom. HMRC has just updated these new…
The United-Kingdom had previously announced the introduction of the domestic reverse charge VAT applicable to construction services as of 1st March 2021. This is a…
At the end of the transition period on 31 December 2020, the United Kingdom will be definitively considered as a non-EU country. In this…
In a letter to business regarding new trade agreements with the EU from January 1, 2021, HMRC promises that more information on the movement of…
HMRC has clarified the VAT regime applicable consignments of a value not exceeding GBP 135 sold in the United Kingdom. From now on, a distinction…
Amazon has indicated to its sellers using the “Fulfilment by Amazon” (“FBA”) service that due to Brexit, effective January 1, 2021: Goods stored in the…
HMRC has published two notices explaining : How to import goods from the EU into GB from January 2021 (Pdf); How to export goods from…
The UK will no longer be subject to the European regulation, as it will no longer be part of the EU as of 01/01/2020. …
Following the transition period ending on 31 December 2020, the United Kingdom will be definitively considered as a non-EU country. In this context, HMRC…
From 1 January 2021, the United Kingdom will be definitively considered as a non-EU custom country. In this context, and in order to complete customs…
From 1 April 2019, all businesses registered for VAT in the UK (resident and non-resident) with an annual turnover above £85,000 must file their VAT…
Following the transition period ending on 31 December 2020, the United Kingdom will be definitively considered as a non-EU country. In this context, HMRC and…
In May 2020 and due to the Covid-19 crisis , the United Kingdom had decided on a VAT exemption on sales of medical protection equipment…
The United Kingdom will be definitively considered as a non-EU country from 1 January 2021. In this context, the European Commission published a notice dated…
From 1 January 2021, the VAT exemption for imports of low-value consignments with a unit value of less than GBP 15 is abolished. This…
12th June 2020: the United Kingdom confirms that the transition period will not be extended. Gradual return of customs inspections.
Due to the Covid-19 crisis and the impact on the construction sector, United Kingdom decided to postpone the introduction of the domestic reverse charge for…
As a result of the Coronavirus crisis, the United Kingdom has decided that sales of personal protective equipment (PPE) in the UK, which are in…
[vc_row][vc_column][vc_column_text]With less than a month to go until the United Kingdom leaves the European Union (planned for 31 October 2019), HRMC is taking further steps…
Speculations continue to be part of the controversy around the UK and its imminent exit from the European Union.
Since June 23, 2016, when the Brexit referendum was held and following the launch of Article 50 of the EU Treaty on 29 March 2019,…
On Tuesday, January 15, 2019, the British Parliament largely rejected the Brexit deal presented by first minister Theresa May.
Check the table for the VAT rates of the Member States of the European Union and the United Kingdom from January 1, 2023. Here are…
Following the European Commission’s Brexit VAT notice, the UK tax administration has in turn published a guide on 22 October 2018, titled “Partnership pack: preparing…
