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Importers in the UK may defer the payment of customs duties and import VAT. To use this system, the importer must apply for a Duty Deferment Account.
The following are required:<\/p>\n\n\n\n
\u2022 A UK-issued EORI number as an intra-Community operator
\u2022 Establishment in the UK
\u2022 Importing goods from the EU
All invoices must include these details.<\/p>\n\n\n\n
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The UK buyer records the transaction in their commercial records and provides their EORI number as proof that the goods are subject to a simplified customs procedure.<\/p>\n\n\n\n
The Simplified Procedure and EORI number must be communicated to the supplier, as well as the VAT number, which must be included on the supplier\u2019s invoice.<\/p>\n\n\n\n
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Value thresholds:<\/p>\n\n\n\n
\u2022 0,01-15\u00a3<\/strong> \u2022 Desde 15,01-135\u00a3<\/strong> \u2022 M\u00e1s de 135,01 \u00a3<\/strong> <\/p>\n\n\n\n <\/p>\n\n\n\n Sales not exceeding \u00a3135 are subject to new rules. Sellers shipping goods to UK residents at or below this threshold are responsible for collecting and paying UK VAT.<\/p>\n\n\n\n When the buyer is VAT-registered in the UK, they must provide their VAT registration number to the seller, who must then account for the VAT through a reverse charge mechanism.<\/p>\n\n\n\n <\/p>\n\n\n\n <\/p>\n\n\n\n \u2022 Subject to VAT at the point of sale <\/p>\n\n\n\n <\/p>\n\n\n\n \u2022 Subject to both VAT and customs duties <\/p>\n\n\n\n <\/p>\n\n\n\n When the UK VAT-registered business provides their VAT number to the EU direct seller, the VAT responsibility shifts to the UK buyer via reverse charge.<\/p>\n\n\n\n The invoice should include a note: <\/p>\n\n\n\n <\/p>\n\n\n\n \u2022 Exempt up to \u00a339<\/p>\n\n\n\n <\/p>\n\n\n\n <\/p>\n\n\n\n o register for VAT in the UK, go to HMRC: <\/p>\n\n\n\n <\/p>\n\n\n\n
-> No customs duties
-> No import VAT<\/p>\n\n\n\n
-> No customs duties
-> Import VAT is due
-> The \u00a3135 limit applies to the total shipment value (intrinsic value = selling price of the goods)<\/p>\n\n\n\n
-> Customs duties are due
-> Import VAT is due<\/p>\n\n\n\n4. Reverse VAT<\/strong><\/h2>\n\n\n\n
Digital Trade up to \u00a3135<\/strong><\/h3>\n\n\n\n
\u2022 Exempt from customs duties
\u2022 ONLINE MARKETPLACES (OMP):
EU businesses selling online in the UK must register with HMRC and report VAT. They act as tax collectors and must include VAT in the sale price for later remittance.<\/p>\n\n\n\nDigital Trade Over \u00a3135<\/strong><\/h3>\n\n\n\n
\u2022 Customs value = selling price of the goods (total shipment), excluding:
-> Transport and insurance costs (unless included in the price and not itemized separately)
->Any other identifiable taxes and charges, as per customs documents<\/p>\n\n\n\nB2B Trade<\/strong><\/h3>\n\n\n\n
\u201cReverse charge: customer to account for VAT to HMRC\u201d
This exempts the EU seller from VAT liability in the UK.<\/p>\n\n\n\nPrivate Sales<\/strong><\/h3>\n\n\n\n
UK VAT Registration<\/strong><\/h3>\n\n\n\n
https:\/\/www.gov.uk\/guidance\/register-for-vat<\/a><\/p>\n\n\n\n5. Regulations and New Tariff<\/strong><\/h2>\n\n\n\n