{"id":14989,"date":"2021-01-11T09:14:00","date_gmt":"2021-01-11T09:14:00","guid":{"rendered":"https:\/\/www.keesdeboekhouder.nl\/the-influence-of-brexit-on-vat\/"},"modified":"2023-09-21T08:27:44","modified_gmt":"2023-09-21T08:27:44","slug":"the-influence-of-brexit-on-vat","status":"publish","type":"post","link":"https:\/\/www-backup.keesdeboekhouder.nl\/en\/the-influence-of-brexit-on-vat\/","title":{"rendered":"The influence of Brexit on VAT"},"content":{"rendered":"<section class=\"header-block block\" style=\"background-color: #f4f4f5;\">\n    <div class=\"container h-100\">\n        <div class=\"header-block__wrapper row h-100\">\n            <div class=\"header-block__left d-flex col-12 col-sm-7 d-flex justify-content-center align-items-end\">\n                <img decoding=\"async\" loading=\"lazy\"\n                     class=\"image d-block\"\n                     alt=\"The influence of Brexit on VAT\"\n                     src=\"https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2021\/01\/Londoneyebrexitnieuw.jpg\"\n                     srcset=\"https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2021\/01\/Londoneyebrexitnieuw.jpg 1350w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2021\/01\/Londoneyebrexitnieuw-300x200.jpg 300w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2021\/01\/Londoneyebrexitnieuw-1024x683.jpg 1024w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2021\/01\/Londoneyebrexitnieuw-768x512.jpg 768w\"\n                     sizes=\"(max-width: 1350px) 100vw, 1350px\"\/>\n                                <span class=\"image-caption text--small\"><\/span>\n            <\/div>\n            <div class=\"header-block__right d-flex flex-row flex-wrap col-12 col-sm-5 justify-content-start align-items-start align-items-sm-end\">\n                <h1 class=\"title\">The influence of Brexit on VAT<\/h1>\n                                            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"quote-block block\">\n    <div class=\"container\">\n        <div class=\"row\">\n            <div class=\"col-12 col-md-8 offset-lg-1 col-lg-9 offset-xl-2 col-xl-8\">\n                <div class=\"quote-block__quote-wrapper d-flex flex-wrap\">\n                    <blockquote>The United Kingdom is no longer a part of the European Union. In everyday life most people will not really be affected by this. There will however be some changes for entrepreneurs. <\/blockquote>\n                    <div class=\"text--small text--weight-500\"><\/div>\n                <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"text-block block columns-1\">\n    <div id=\"\" class=\"deeplink-anchor\"><\/div>\n    <div class=\"container\">\n        <div class=\"row\">\n            <div class=\"col-12 offset-lg-1 col-lg-10 offset-xl-2 col-xl-8\">\n                <div class=\"text-block__text-wrapper rich-text d-block\">\n                    <p>For taxes the UK will have the same status regarding the Netherlands as for instance Norway: it\u2019s Europe, but not EU. In this article you can find the most important consequences Brexit will have for creative freelancers.<\/p>\n<p><strong>Purchasing goods from the UK<\/strong><\/p>\n<p>As of January 1st  2021 you will have to declare and pay VAT to Customs to import goods for your company from the UK. This is Dutch VAT that can be recovered by your VAT return, just like the VAT you recover for goods you buy in the Netherlands. When you own a bike shop for instance and you have bike parts send to you from the UK. Dutch customs will charge VAT over these goods.<\/p>\n<p><strong>Delivering goods to the UK<\/strong><\/p>\n<p>But when this bike shop owner sells a bike to someone in the UK, it\u2019s different. He\u2019s now delivering goods to someone in the UK and that means as of January 1st 2021 it\u2019s a delivery outside the EU. The goods are leaving the EU and therefore he charges 0% VAT<\/p>\n<p><strong>Delivering services or purchasing services in the UK<\/strong><\/p>\n<p>Before Brexit you could reverse charge VAT to your client and the other way around. Since the UK is no longer a part of the EU, this is no longer possible. You can use this <a href=\"https:\/\/www.belastingdienst.nl\/wps\/wcm\/connect\/nl\/btw\/content\/wat-doen-btw-diensten-in-uit-buitenland\" rel=\"noopener\" target=\"_blank\">tool<\/a> by the Tax and Customs Administration (Belastingdienst) to find out what\u2019s relevant for your situation. In the tool you indicate it\u2019s regarding a \u2018non-EU country\u2019. Of course you can always contact your bookkeeper if you have any questions.<\/p>\n<p><strong>The MOSS scheme<\/strong><\/p>\n<p>The UK leaving the EU will also have consequences for those using the MOSS scheme (mini one stop shop scheme). As of January 1st 2021 you can no longer use this scheme for the UK. As of 2021 you need to contact the tax authorities in the UK to declare and pay VAT. The MOSS scheme can of course still be used when you deliver digital services to private individuals in other EU countries. For the fourth quarter of 2020 you can still handle the VAT for the UK in the usual way, using the MOSS scheme. You have until 20 January 2021 to do so. Corrections over time periods until this quarter can be filed until 31 December 2021 at the latest. If you have any questions please contact your bookkeeper.<\/p>\n<p><strong>How about Northern Ireland?<\/strong><\/p>\n<p>Northern Ireland has a separate status in the UK. When it comes to the VAT for delivering goods it will still be regarded a EU member. But keep in mind, when it comes to services, this separate status does not apply. Northern Ireland is not considered an EU member when it comes to services. The VAT can only be reverse charged when it\u2019s for goods. In that case you need the VAT number of your client to file an ICP declaration with the Tax and Customs Administration (Belastingdienst).<\/p>\n                <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"author":8,"featured_media":3774,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[19],"tags":[],"class_list":["post-14989","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-keep-up-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>The influence of Brexit on VAT - Kees de Boekhouder<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The influence of Brexit on VAT - 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