Μετά τις 31/12 θα συμβούν τα παρακάτω.
Κοινώς όποιος πρόλαβε, πρόλαβε.
*υπήρχε και μια πρόταση για να παραταθεί το transition μέχρι 01/07/2021 αλλά νομίζω έχει απορριφθεί.
Brexit and its effects on customs clearance and on the trade with the United Kingdom
The Withdrawal Agreement will be accepted, the UK will withdraw from the EU, and the transition period will run until 31 December 2020.
During the transition period, the UK will be considered an EU country for the purposes of customs clearance, and the free movement of goods between the EU and the UK will continue until the end of the transition period.
- The UK will become a non-EU country (a third country), but the free movement of goods between the UK and the EU will continue during the transition period until 31 December 2020. The rules, restrictions and other formalities applied to the trade between the EU and third countries will not be applied during the transitional period.
- The obligation for customs clearance of goods moving between the UK and the EU will begin when the transition period is over.
The effects of Brexit on the trade with the UK – who should be prepared?
If no withdrawal agreement is reached, then:
- all businesses, including small and medium-sized businesses, need to be prepared for Brexit. Businesses should, without delay, assess the consequences of Brexit for their operations.
- the customs authorities of the EU Member States have to apply all rules and formalities concerning the trade between the EU and third countries on goods imported from the UK or exported to the UK.
- The low value consignment relief that currently allows goods with a value of £15 or less to be imported VAT-free into the UK is to be abolished.
- For goods imported into the UK in consignments not exceeding £135, UK VAT will be collected at the point of sale (instead of on importation). Sellers, not selling through OMPs, will be required to register and account for UK VAT on these sales and comply with new invoicing requirements.
- OMPs which facilitate sale of goods will be responsible for accounting for the VAT due on the supply of imported goods under the £135 threshold, and on goods of any value where the goods are located in the UK at the point of sale and sold by an overseas seller (without a UK establishment) (the ‘deemed reseller rules’).
- A new reverse charge regime will apply to B2B sales of imported goods with an intrinsic value not exceeding £135, where a valid UK VAT ID has been provided by the customer.
Μετα θα εχει σίγουρα τελωνείο;
Τελευταία επεξεργασία από: GeorgiosL, 16/11/2020 - 21:41