How did BREXIT
affect your business?

The UK left the EU. The transition period ended on December 31st,2020. The UK and the EU cosider each 
other as a 3rd country. So what about VAT and Customs?

As the exact rules regarding the relationship between the EU and the UK are constantly evolving, it is important to keep up to date with developments. RMB is monitoring the situation and regularly reporting to affected customers. Subscribe to our Brexit newsletter for regular updates.

If you would like to know how your business is affected by Brexit, contact us today. We will map your operations and flow of goods to help you determine your fiscal liabilities and the actions you need to take.

The United Kingdom left the European Union on 31 January 2020. Under the leaving agreement, there was a transition period (also called the implementation period) which came to an end on 31 December 2020. During this time, the EU and UK attempted to create a new trade deal which took effect from 1 January 2021.

At the end of the transition period, the UK lost all rights to trade under existing arrangements. In the absence of an agreement, the so-called "no deal Brexit", the movement of goods between an EU country and the UK became classed as an import/export operation and are now subject to customs procedures.

How did Brexit affect my business?

Depending on the nature of your business, you may be affected by:

VAT registrations: 
The EU’s One-Stop Shop (OSS / IOSS) platform is deactivated in the UK. This forces companies to register for VAT in the country where their goods arrive or depart if they want to reclaim VAT. If UK sellers want to use the OSS or IOSS platform, they'd need to subsribe to the OSS in one of the EU countries. Contact us if you want to know more.

Customs tariffs and duties: 
Goods moving between the EU and UK are taxed on import. Customs tariffs will need to be paid when the goods enter the importing territory except if goods are of "preferred origin".

An EU EORI number will be needed by companies which import or export goods to the EU. UK companies must have two EORI numbers: one for their EU operations and one for operations in the UK.

VIES: The EU’s VIES platform is no longer accessible by UK companies. The validity of british VAT numbers can be checked on the website of the HMRC.

Import VAT: 
All goods moving between the EU and UK are subject to VAT on import.

VAT refund requests are subject to the ‘13th Directive’. This can delay VAT refunds by six months or more.

How can RMB help?

Use RMB as your fiscal representative after brexit to help you to decide which options are necessary for your business and your next steps. In addition, we offer:

​A free auditof your business to determine your needs and compliance liabilities

VAT compliance services and training for companies in Europe and the UK

​Fiscal representation in countries where it is needed

Customs compliance and other related services

​Establishment of ‘designated exporter’ records in the EU for companies outside the EU

​Intrastat filing.


Do you have questions about how RMB can help your business? Send us an email and we’ll get 
in touch with you shortly, our VAT experts are always happy to help. You can also contact us by 
phone: +33 3 20 25 70 70.

Book your call with our experts

You can book a call with one of our experts to assess your fiscal situation

We offer a first check up for free, no obligations attached

Book an appointment


Vous avez des questions sur la manière dont RMB peut aider votre entreprise ? 
Envoyez-nous un courriel et nous vous contacterons rapidement. 
Nos experts en TVA sont toujours heureux de vous aider. Vous pouvez également nous contacter par 
téléphone : +33 3 20 25 70 70.

Réservez votre appel avec nos experts

Vous pouvez prendre rendez-vous avec l'un de nos experts pour évaluer votre situation fiscale.

Nous vous proposons un premier bilan gratuit, sans engagement de votre part.

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