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Important - Prepare your business for leaving the EU

28/01/2019 13:21:00
This guide is also available in Welsh (Cymraeg).

Leaving the EU with a deal remains the Government’s top priority, however the government and businesses should continue to plan for every possible outcome including no deal.

To help businesses with their EU Exit preparations we have published a new ‘Prepare your business for the UK leaving the EU’ tool on GOV.UK .

You can use this tool to find out:

  • what your business may need to do to prepare for the UK leaving the EU

  • what’s changing in your industry

  • information on specific rules and regulations

  • All you’ll need to do is answer 7 simple questions to get guidance relevant to your business.

    If you are a UK business that trades with the EU and do not already have an EORI number then you should register for an EORI number on GOV.UK. It only takes 10 minutes to apply.

    Businesses should also decide if they want to hire an agent to make import and/or export declarations for them or make the declarations themselves.

    Further guidance on customs declarations can be found on the Declaring your goods at customs if the UK leaves the EU with no deal page of GOV.UK

    This message was edited 3 times. Last update was at 15/04/2019 12:10:55

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    Important - Prepare your business for leaving the EU

    25/02/2019 07:08:29
    Should we be putting our eori no on our invoices?
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    Important - Prepare your business for leaving the EU

    25/02/2019 07:08:30
    What happens about B2B sales are classed as EC Dispatch invoices at the moment and are zero rated. Would march be the last month that we fill out EC Sales Lists? So do we stop doing that in April?
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    Important - Prepare your business for leaving the EU

    25/02/2019 07:09:26
    Hi,

    Thanks for your questions. We are seeking advice from our technical experts and will respond shortly.

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    Important - Prepare your business for leaving the EU

    28/02/2019 09:08:10
    1. If we are registered for vat in another European country, what happens after Brexit? Do we treat all supplies to that European country as exports and zero rate them? Or does our vat registration trump that, and still stand? And we still keep charging the European vat?

    2.Also what happens to B2B zero rated ‘Dispatches’ in that EU country? Do they disappear and we start charging the relevant EU country vat for supplies to business in that country? Or does considering them as “Exports” trump that? Cos “Dispatches” will be no longer relevant if were not in the eu?
    Please help.
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    Re:Important - Prepare your business for leaving the EU

    28/02/2019 14:00:12
    Thank you for your question.

    Please see the current guidance in regard to EU Exit and how sales of goods to EU member countries will be treated in the event of a no deal scenario, below.

    If a no deal scenario does prevail, then yes, sales of goods to EU Member states will be treated as exports and subsequently treated as imports in the destination of receipt. The Single Market rules will not apply, only Export rules.

    VAT is a self-assessing tax, so please follow the guidance included in these links:

    VAT for businesses if there’s no Brexit deal

    Trading with the EU if there's no Brexit deal

    Structuring your business if there’s no Brexit deal

    Goods exported from the UK (VAT Notice 703)

    I hope this helps
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    Important - Prepare your business for leaving the EU

    01/03/2019 09:52:46
    Thanks for that. Also when will you put the Approved exchange rates for March on the website. As it’s 1st March tomorrow. We need to know the approved euro rate
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    Re:Important - Prepare your business for leaving the EU

    01/03/2019 12:22:51
    Thanks for your question.

    There is a delay on uploading the exchange rates to the website at the moment. We don’t have a date yet as to when they will be on GOV.UK.

    If you call the VAT Advice Line on 0300 200 3700 an adviser will be able to help with this.

    I hope this helps.
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    Re:Important - Prepare your business for leaving the EU

    20/03/2019 12:59:27
    Hi,

    This is a reply to the question from Anonymous on 25/02/2019 at 07:08:30.

    If the UK leaves the EU without an agreement, VAT registered UK businesses will not be required to complete EC sales lists.

    If this happens you will be required to submit an ECSL up till the 29th March 2019. And supplies after this date will not be required to go on an ECSL.

    We have more information here:

    VAT for businesses if there’s no Brexit deal

    Goods exported from the UK (VAT Notice 703)

    Place of supply of services (VAT Notice 741A)

    Thanks for your question.
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    Important - Prepare your business for leaving the EU

    25/03/2019 14:54:26
    Hi,
    A EU business not established in the UK sends goods from EU to the UK on a regular basis. At the time of arrival, the goods are still owned by the EU business. The goods are destined either for storage or for tolling and onwards domestic supplies in the UK. The B2B customers are not yet known at the time of import. Can the EU business, not established in the UK, act as importer in the UK and what are the requirements?
    Thank you in advance for your quick reply.
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    Re:Important - Prepare your business for leaving the EU

    26/03/2019 15:35:58
    Hi,

    This is a reply to the question from Anonymous on 25/02/2019 at 07:08:29.

    There is no need to include your EORI number on invoices (though it’s no problem if you have been doing that). However, you will need to provide your EORI number on customs declarations.

    Thanks for your question.
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    Important - Prepare your business for leaving the EU

    26/03/2019 17:40:50
    There is some relevant information in the blogs released by Robert Hardy from Oakland via https//mybrexit.uk/
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    Re:Important - Prepare your business for leaving the EU

    26/03/2019 17:41:54
    Hi,

    Thanks for your contribution.

    Just to make our customers aware, and with reference to our terms and conditions of the forum, that whilst contributors are able to include links to other sources they may find useful, HMRC does not endorse any content or links to 3rd party sites.

    All our guidance can be found on Gov.uk.
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    Re:Important - Prepare your business for leaving the EU

    28/03/2019 16:46:42
    Hi

    We have a scenario that we would like help on in the event of a no deal please

    Packaging manufacturer (A) sells packaging to our EU supplier (B).
    (B) sells goods and packaging to our company (C)
    (C) consumes the goods and the packaging is cleaned and flat packed and sold back to (A)

    Is there a customs relief that would be applicable for this scenario?

    Many thnaks
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    Re:Important - Prepare your business for leaving the EU

    01/04/2019 14:18:51
    Hi,

    This is the response for the question asked by Anonymous 25/03/2019 at 14:54:26:

    For most customs procedures the declarant has to be established in the UK. If the goods are being declared to an authorised procedure (like a customs warehouse) the declarant has to be the authorisation holder.

    The owner of the goods however doesn’t have to be the declarant. For example a customs agent could be acting as the declarant i.e. indirect representation where the agent acts in their own name but on behalf of another person.

    So in the example given, the EU business is likely to be the importer. That EU business is the person on whose behalf the import is made. If that business uses an indirect representative in the UK then they will still be the ‘importer’, but the agent will be the declarant.

    Thanks for your question.



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