Consequences of Brexit on VAT from 1 January 2021
Skip information indexNIF-VAT and form 349
Given that operations performed between Spain and the United Kingdom will no longer be considered intra-community, they will not be reported through the summary declaration of form 349.
Spanish companies that perform operations with the United Kingdom will also not have the obligation to identify themselves through NIF-VAT.
In the case of carrying out customs operations (imports or exports), they must have a EORI number.
The following particularities must be taken into account:
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The Withdrawal Agreement ensures that movements of goods that began before the UK's withdrawal from the EU are completed in accordance with the Union rules in force at the time starting the movement.
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The Withdrawal Agreement includes a Protocol for Northern Ireland, which for VAT purposes will remain part of the EU in respect of supplies of goods. To do this, the United Kingdom will create a specific NIVA with the prefix XI for companies that can benefit from said Protocol.
As a consequence of the above, for the purposes of its inclusion in form 349, the following rules will apply with respect to operations carried out with the United Kingdom and Northern Ireland:
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For the 1M and 1Q 2021 periods, the 349 model will support the GB and XI prefixes except for the “S” or “I” operation keys, which will not support any of these prefixes.
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For the periods 2M to 12M and 2Q to 4Q of 2021, only the prefix XI will be admitted, except for the operation codes “S” or “I”.
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For rectifications of operations prior to 2021, only the GB prefix will be accepted.
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For rectifications of operations for 1M or 1Q 2021, the prefixes GB and
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For rectifications of operations from 2M to 12M and 2Q to 4Q of 2021, only the prefix XI will be admitted, except for operation codes “S” or “I”.