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ICEX has opened a ‘Brexit Window’, a place where you can find all the relevant information generated in recent months on the reality of commercial operations with the United Kingdom. ICEX has concentrated in a single point access to all the information and services that ICEX and its entire network offer to address the British market: documentation of interest, specific days on adapting to new regulations, courses, advisory services and Brexit check , among others.
VAT and Brexit
Goods: The application of VAT on goods exported to Great Britain – England, Scotland and Wales – follows specific criteria, while exchanges of goods with Northern Ireland will have the same treatment as those carried out with a Member State.
Services: Certain services located in the United Kingdom may be subject to Spanish VAT depending on the territory in which they are operated. To determine where a service provided to a customer established in the United Kingdom is located, the Tax Agency makes a service provision locator available to companies.
All the information in ICEX.