Clarifications on effects on Spanish VAT. Customs duties and excise duties

9 January 2019
Spain News


On 28 December 2018, the Spanish State Tax Authorities clarified the VAT, customs duties and excises duties' implications due to Brexit. These clarifications will take effect from the 29th March 2019 unless a withdrawal agreement for a transition period up until 31st December 2020 is approved. The main VAT implications are as follows.

  1. The import of goods from the UK into Spain will be subject to import VAT
  2. import VAT due must be settled in the customs declaration or, in the event the economic operator files monthly VAT returns, defer import VAT due until then.

These implications reflect the fact after 29th of March, UK will cease to be a member of the EU and it relations viz-a-viz the rest of the UK will be that of third country.

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