Following the BREXIT, Northern Ireland has a special status with respect to the European Union and Intra-Community VAT rules: for sales of goods, the Intra-Community rules are still applicable to this territory and it is necessary to have a XI VAT number (Northern Ireland); for sales of services Northern Ireland is considered a third territory....
Following BREXIT, Great Britain (England, Wales, Scotland, Jersey and Guernsey) is no longer part of the European Union and the VAT directives are therefore no longer applicable. In 2021, a transition period was in place. Companies were still liable to pay INTRASTAT on entry into the UK for importing goods from the EU. On the...
As of 1st January 2021, the United Kingdom is no longer part of the European Union. From now on, the European Commission’s database (VIES) will no longer be able to check GB VAT numbers. GB numbers can now be checked on the gov.uk website.
The tax authorities have recently announced that taxable companies established in the UK, who carry out taxable transactions in France and are required to register for VAT in France, will not be required to appoint a Fiscal Representative in France.
Following the UK referendum on 26th June 2016, the UK officially left the European Union on 1st January 2021 after lengthy negotiations to establish a withdrawal agreement. For VAT purposes, Great Britain (England, Scotland and Wales) is considered a non-EU country. The negotiated withdrawal agreement includes a protocol on Ireland and Northern Ireland, awarding Northern...
Her Majesty’s Revenue and Customs ( HMRC) has published INTRASTAT reporting requirements for 2021 on the “UK trade info“ website. In practice: Businesses exceeding the £1500,000 threshold for import of goods into the UK (including Northern Ireland) from the EU will have to file INTRASTAT returns in 2021. Companies will no longer have to file...
HM Revenue & Customs – HMRC, has announced that UK companies will still be required to file INTRASTAT returns after BREXIT. The thresholds and deadlines for filing returns will remain unchanged. Consequently, the INTRASTAT return will be required in addition to the customs declaration. This obligation will no longer apply to companies established within the...
