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Value Added Tax (VAT) is an indirect tax that is levied on most goods and services. In the event that a VAT registered business purchases goods or services subject to VAT, it will be entitled to claim a refund from HMRC for the tax paid (known as output VAT).

In the UK there are three types of VAT rates which vary according to the goods sold or services provided. The rates applied are as follows:

  • Standard rate 20%;
  • Reduced rate 5%;
  • ZERO 0%.

There are also some goods and services to consider when:

  • VAT is not taxed – exempt;
  • No need to include them in the VAT calculation – out of scope.

Operations between Spain and the United Kingdom, after the exit of the United Kingdom from the European Union, will cease to be considered as intra-Community and will be considered as extra-Community, and are therefore subject to significant customs formalities.

In this way, it is necessary to send a customs declaration in addition to paying the legal duties, its derivatives, and also the customs controls. Where, to carry out such operations, we must apply for registration and identification number (EORI).

So then, the post-Brexit operation will be as follows:

SALES TO CONSUMER IN UK (With an amount of 135 Pounds)

  • VAT and EORI registration is required, both in Spain and the UK.
  • No import VAT or duties are paid.
  • Collects the VAT from the customer and pays it in the quarterly statement.
  • If sold through Markeplace, VAT will be withheld and paid to the Inland Revenue.


  • VAT and EORI registration is required, both in Spain and the UK.
  • The import VAT is paid when passing through customs together with the customs duties.
  • Markeplace will withhold the VAT and pay it to the tax authorities, with no minimum threshold.
  • The quarterly return must be filed with the operations, as well as if the return comes out to zero.


  • VAT and EORI registration is required, both in Spain and the UK.
  • It must be applied for to the British Inland Revenue, so that it can be paid in conjunction with the quarterly return and so it will not go through Customs clearance of goods.


At Ficotec, we offer consultancy solutions and support in relation to VAT and indirect taxation, providing planning, registration, refunds and control of VAT and all indirect taxes related to companies.