The UK has left the EU and at the end on the transitory period on the 31st of December 2020 it will leave the EU single market and customs union. As a result, from 1 January 2021 the rules for trading with the UK will change for EU companies trading with this country, which has lead its tax authorities to launch an information site with practical aspects to consider. Given its practical approach, it is of special interest on this matter the article "UK VAT-Bad Brexit News for Non-Established Bus...

As the end of the transitory period contemplated in the Withdrawal Agreement approaches, the Spanish Customs authorities have issued its Customs management Informative Note number NI GA 27/2020 of November 3, where they give instructions about the impact of Brexit on the use of the EORI numbers a how to manage the possible different scenarios. The note stresses that, in terms of conditions of access to the market, a new scenario opens that would be quite different from the previously existing si...

The UK transition is the site habilitated by the UK Government so to inform about issues to take care after the Brexit is implemented the next 1st January 2021.

The Spanish Customs Tax Authority has published a note to remind companies that, as per next November 4th 2020, they must be “established in the EU” in order to appear as exporter in an EU export declaration (SAD) before the Spanish Customs. In doing so the Spanish Customs authorities are so applying the definition of “exporter” contained in the new Union Customs Code (UCC).  According to the UCC “any person having its registered office, central headquarters or permanent business establishment i...

Accessible at the website of the European Commission there is "My Trade Assistant", a tool that ombines existing tools such as the Market Access Database, the EU Trade Helpdesk and much more in a single tool which is mainly addressed for the use of small business looking to internationalise. Once the search criteria are entered (product code, country of origin, country of destination) this tool provides usefull relevant information in international trade. The results cover: Information specific ...

Law 4/2020 of 15 October regulating de Tax on certain digital services has been published at the Official Gazette of 16 October 2020. According to the Sixth Final provision and regardless of our comments below, the new Law is to come into force the 16th January 2021 after the 3 months since its publication contemplated therein are lapsed. This new, addressed as, indirect tax, with a tax rate of 3%, is to apply  to companies or groups that meet both the two thresholds mentioned in the Law, namely...