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VAT practical manual 2021.


On January 31, 2020 the effective exit of the United Kingdom from the European Union occurred.

The European Union and the United Kingdom have reached a broad and ambitious agreement for their future relationship.

In relation to the movements of goods, this agreement implies that no tariffs will be required or quotas will be established for goods originating from both Parties, although movements of goods as of January 1, 2021 , yes they will be subject to customs formalities.

Consequences of Brexit for VAT purposes

The entry of goods into the territory of application of Spanish VAT (Peninsula and Balearic Islands) from the United Kingdom will be subject to VAT settlement at the time of importation by Customs, unless The company chooses to pay deferred VAT.

Goods that are transported from the territory of application of Spanish VAT (the peninsula and the Balearic Islands) to the United Kingdom will be exports, and VAT-exempt.

However, exchanges of goods with Northern Ireland will have the same treatment as those carried out with a Member State in accordance with the Northern Ireland protocol. This treatment does not extend to services.

To avoid double taxation, goods whose transport from the United Kingdom to one of the 27 Member States begins before January 1, 2021 and arrive at their destination after said date, must be presented to Customs but will not be taxed as imports. but as an intra-community acquisition, having to be included in model 349. The customs authorities may require the importer to provide proof of the start of transport before January 1, 2021 through transport documents.