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.
https://ec.europa.eu/taxation_customs/sites/taxation/files/covid-19-customs-guidance-for-trade.pdf
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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.
HMRC confirmed that the transitional legislation for EU VAT refunds under Part 20 of the VAT Regulations 1995 has been amended to reflect the change in Exit Day from 29 March 2019. The revised legislation was laid on 5 September 2019. You can access a copy of it from this link >
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The e-commerce package shall enter into force from 1 January 2021. The goal is to better ensure taxation in the destination state. At the same time, the simplifications for businesses (One-Stop-Shop), which avoids a VAT registration in every destination Member State, shall be extended.
PwC Switzerland ITX
Michaela Merz 