Skip to main content

Consequences of Brexit on VAT from 1 January 2021

Skip information index

NIF-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:

  1. 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.

  2. 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 this end, the United Kingdom will create a specific NIVA with the prefix XI for companies that can benefit from this Protocol.

As a result of the above, for the purposes of inclusion in form 349, the following rules will apply to operations carried out with the United Kingdom and Northern Ireland:

  1. For periods 1M and 1Q of 2021, form 349 will support the GB and XI prefixes except for the operation codes “S” or “I”, which will not support any of these prefixes.

  2. For periods 2M to 12M and 2Q to 4Q of 2021, only the prefix XI will be accepted, except for operation codes “S” or “I”.

  3. For corrections of transactions prior to 2021, only the GB prefix will be accepted.

  4. For corrections to operations in 1M or 1Q 2021, the prefixes GB and XI will be accepted, except for operation codes “S” or “I”, which will not accept any of these prefixes.

  5. For corrections of operations from 2M to 12M and 2T to 4T of 2021, only the prefix XI will be allowed, except for operation codes “S” or “I”.