BREXIT: Umsatzsteuerliche Konsequenzen

Grundsätzlich ist das Vereinigte Königreich für umsatzsteuerrechtliche Zwecke seit dem 31. Dezember 2020 als Drittlandsgebiet anzusehen. Das am 24. Dezember 2020 zwischen der EU und dem Vereinigten Königreich ausgehandelte Freihandelsabkommen ändert hieran nichts. Das Vereinigte Königreich ist und bleibt umsatzsteuerlich Drittland.

Consignments of Value Below £135
For imported goods in a consignment not exceeding a value of £135, excluding excise goods and gifts, import VAT will no longer be due at the border. Low value consignment relief will be withdrawn and VAT will be charged on the goods as if they were supplied in the UK and accounted to HMRC on the UK VAT return.Businesses selling goods to be imported into the UK with a value not exceeding £135 will be required to charge and collect any VAT due at the time of sale. Businesses selling goods to be imported into the UK will be required to register for VAT in the UK and to account for the VAT due on their VAT return.In circumstances where businesses sell goods to be imported into the UK with a value not exceeding £135 through an online marketplace, the online marketplace will be required to register for UK VAT and to account for the VAT due on their VAT return.UK VAT registered businesses importing goods in a consignment not exceeding £135 in value that have not been charged VAT at the time of purchase will be required to account for VAT on their VAT return under the reverse charge method.Separate guidance on how to pay and account for VAT on non-excise goods not exceeding £135 can be found here