The EU Commission has published fact sheets in relation to the new rules, please find the links below, they are very useful.
As the first month of 2021 has passed, it’s becoming clear that the roll-out of vaccines and large scale testing will play a significant role in governments’ responses to the ongoing global pandemic. In support, the EU Council last year green-lighted a proposal to allow Member States to apply a temporary zero rate to COVID-19 vaccines and test kits.
According to the latest information issued on Intrastat requirements by HMRC, one have to differentiate between the following flows where Intrastat declarations will still be required for UK resident business and foreign businesses with a UK VAT registration:
As you know, the EU and UK reached a Brexit deal on the 24th of December 2020.
This deal does not mean “business as usual”. UK is no longer a part of the EU customs union which means that customs declarations needs to be filed when importing and exporting goods both in UK as well as the EU.
All countries have issued DAC6 laws to implement the directive into local law (for Cyprus and Spain, the laws are draft, all other EU Member States have final laws in place).
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On 17 of June the EU Parliament voted – the last procedural hurdle for formal adoption by the ECOFIN Council in the next few days – regarding an option for E.U. Member States (including UK for these purposes) to defer the reporting deadlines for DAC6 by up to six months. The relevant details are as follows:
The EU Comission updated the document “guidance on customs issues related to the COVID-19 emergency”. Please find the link below.
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On 26 March 2020, Advocate General Bobek delivered its opinion in case C‑835/18 (SC Terracult SRL), assessing that a taxpayer is allowed to correct invoices for transactions already subject to a tax audit, under certain conditions.
UK left EU on January 31, 2020. Transition period run until December 31, 2020.
In the Netherlands the Dutch customs authorities have already granted Dutch EORI numbers to companies which have a UK EORI number as well. Therefore number of companies have two active EORI numbers in place.