Do you need to do anything?
The effects of the UK leaving the European Union have very little impact on tax and company structure rules surprisingly. There are a few exceptions, the most major being VAT, particularly if you deal in goods.
Use our tool to discover whether the UK leaving the European Union and the Single Market would affect your business in terms or cross border trade and VAT.Begin
If you are using the UK as your entry to the EU for onward EU sales you should re-direct goods to the other company registered in the EU or to the Country where the UK is registered for VAT.
This will become your new EU port of entry and import duties will be payable here for goods intended to be sold in the EU.
You will need an EORI number
B2B – Zero rate goods from the UK
B2C – Invoice from the EU company and charge VAT at that Country’s rateBack to Start
You will need to consider:
You will need an EORI number. Duty will be charged upon entry to the UK however there is postponed accounting, meaning that the VAT is due on your next return rather than at the port.Back to Start
You will need an EORI number. This Country will become your new port of entry into the EU and duty will be payable there.
B2B - Zero rate goods from the UK
B2C - Invoice from the EU company and charge VAT at the Country's rateBack to Start
Continue to operate with no Impact in the UK. EU customers will account for the VAT on the reverse charge basis.Back to Start
If you are registered for MOSS in the UK this will no longer be valid in the EU. If you sell to the EU you will need to register for MOSS in another EU Country.Back to Start
Continue to charge VAT in the Country where the customer resides and the service is enjoyed.Back to Start
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