Exit of the United Kingdom from the European Union – VAT Treatment

VAT Treatment

Exit of the United Kingdom from the European Union

REQUIREMENTS FOR SUBMISSION OF INTRASTAT/VIES DECLARATIONS

The United Kingdom submitted on 29 March 2017 the notification of its intention to withdraw from the Union pursuant to Article 50 of the Treaty on European Union. In the absence of a Withdrawal Agreement, the UK will be treated as a non-EU country as of 30 March 2019.

In light of the above, the INTRASTAT/VIES declarations for the reference month March 2019 should include arrivals and dispatches of goods with the United Kingdom which will take place until 29 March 2019 (reference period 01/03/2019-29/03/2019). The imports and exports of goods from/to United Kingdom as from 30 March 2019 and onwards will not be considered as intra­community movements, therefore will not be declared via INTRASTAT/VIES declarations.