{"id":4052,"date":"2021-08-03T00:00:00","date_gmt":"2021-08-02T23:00:00","guid":{"rendered":"https:\/\/well-tax.com\/brexit-insights-goods-sold-to-customers-based-in-great-britain-for-a-value-exceeding-135\/"},"modified":"2023-09-25T18:56:45","modified_gmt":"2023-09-25T17:56:45","slug":"brexit-insights-bienes-vendidos-a-clientes-establecidos-en-gran-bretana-por-un-valor-superior-a-135","status":"publish","type":"post","link":"https:\/\/well-tax.com\/es\/brexit-insights-goods-sold-to-customers-based-in-great-britain-for-a-value-exceeding-135\/","title":{"rendered":"Brexit Insights: Bienes vendidos a clientes establecidos en Gran Breta\u00f1a por un valor superior a 135 \u00a3."},"content":{"rendered":"<p>Antes del Brexit, los bienes suministrados dentro de la UE no se consideraban importaciones ni exportaciones porque el Reino Unido formaba parte del mercado \u00fanico, por lo que el IVA de las operaciones intracomunitarias se contabilizaba utilizando la inversi\u00f3n del sujeto pasivo de la UE. Desde el 1 de enero de 2021, las entregas y los movimientos de bienes entre la UE y el Reino Unido est\u00e1n ahora sujetos a las normas del IVA sobre importaciones y exportaciones. Si el cliente brit\u00e1nico despacha en aduana la importaci\u00f3n de la mercanc\u00eda, esta se trata como una exportaci\u00f3n para el proveedor europeo, que no necesitar\u00e1 el n\u00famero de IVA y EORI del Reino Unido, sino simplemente el EORI y el n\u00famero de IVA europeo (facturando as\u00ed el IVA fuera de campo).<\/p>\n<p>Por ejemplo, una sociedad limitada extranjera vende y env\u00eda mercanc\u00edas desde fuera del Reino Unido por valor de 1.000 \u00a3 tanto al Sr. Brown, una persona que vive en el Reino Unido, como a Y Ltd, empresa registrada a efectos del IVA en el Reino Unido. La empresa extranjera se ocupa del env\u00edo pero no de la importaci\u00f3n de los bienes utilizando el Incoterm DAP. Tanto Y Ltd como el Sr. Brown se ocupar\u00e1n del saldo de IVA del Reino Unido y de las declaraciones de aduana correspondientes a la importaci\u00f3n de las mercanc\u00edas. La empresa extranjera no necesitar\u00e1 un n\u00famero de IVA ni un EORI UK, pero basta con tener un EORI ITA y un n\u00famero de IVA italiano para poder exportar el producto con una factura sin IVA.<\/p>\n<p>En cambio, si el proveedor europeo actuara como importador, \u00e9ste tendr\u00eda que despachar en aduana y, a continuaci\u00f3n, repercutir el IVA brit\u00e1nico por la venta, si procede. Por tanto, el proveedor necesitar\u00e1 un n\u00famero de IVA y EORI GB. Adem\u00e1s, es esencial se\u00f1alar que algunos Online Market Places (OMP) exigen que la importaci\u00f3n de los productos corra a cargo del proveedor extranjero, adoptando una f\u00f3rmula de rendimiento espec\u00edfica (en la mayor\u00eda de los casos DDP), siempre que el cliente final establecido en el Reino Unido quede exento del pago del IVA, lo que obliga al proveedor extranjero a solicitar un puesto IVA y EORI GB.<\/p>\n<p>Adem\u00e1s de los gastos de env\u00edo, esto tambi\u00e9n implica la aplicaci\u00f3n del IVA brit\u00e1nico y el despacho de aduana de la importaci\u00f3n de las mercanc\u00edas. El importador tendr\u00e1 que reunir toda la documentaci\u00f3n necesaria para demostrar el momento en que las mercanc\u00edas han entrado en libre circulaci\u00f3n y poder declararlas en sus declaraciones de IVA. Recomendamos un sistema contable de IVA aplazado cuando se importen mercanc\u00edas al Reino Unido con un n\u00famero de IVA brit\u00e1nico.<\/p>\n<p>A trav\u00e9s de este sistema, el importador podr\u00e1 consignar el IVA de importaci\u00f3n directamente en su declaraci\u00f3n peri\u00f3dica de IVA, aplazando as\u00ed la liquidaci\u00f3n y el cumplimiento del IVA que de otro modo se devengar\u00eda por cualquier importaci\u00f3n de bienes. El sistema de contabilizaci\u00f3n del IVA aplazado es un r\u00e9gimen opcional que puede ser activado por el importador directamente en la declaraci\u00f3n de importaci\u00f3n, sin necesidad de autorizaci\u00f3n previa. Sin embargo, el sistema es obligatorio si el importador ha optado por la declaraci\u00f3n en aduana diferida o simplificada.<\/p>\n<p>Conviene recordar que el sistema de contabilizaci\u00f3n del IVA aplazado puede utilizarse ahora tambi\u00e9n para todas las importaciones fuera de la UE. Esto representa un cambio respecto a c\u00f3mo se contabilizaba el IVA antes del final del periodo transitorio y es probable que suponga un aumento de la tesorer\u00eda para las empresas que importan de pa\u00edses no pertenecientes a la UE.<\/p>\n<p>Como parte del sistema de contabilidad del IVA aplazado, existe un resumen mensual en l\u00ednea que muestra cu\u00e1ndo se ha aplicado la contabilidad del IVA aplazado. Encontrar\u00e1 m\u00e1s informaci\u00f3n en el siguiente enlace\u00a0<a href=\"https:\/\/www.gov.uk\/guidance\/get-your-postponed-import-vat-statement\">Obtenga su declaraci\u00f3n aplazada del IVA a la importaci\u00f3n - GOV.UK (www.gov.uk)<\/a>.<\/p>\n<p>Domenico Santomasi<\/p>\n<p><strong style=\"text-align: justify;\">Foto de\u00a0<a href=\"https:\/\/unsplash.com\/@chuttersnap?utm_source=unsplash&amp;utm_medium=referral&amp;utm_content=creditCopyText\">CHUTTERSNAP<\/a>\u00a0en\u00a0<a href=\"https:\/\/unsplash.com\/s\/photos\/imports?utm_source=unsplash&amp;utm_medium=referral&amp;utm_content=creditCopyText\">Unsplash<\/a><\/strong><\/p>\n<p>\u00a0<\/p>","protected":false},"excerpt":{"rendered":"<p>Before Brexit, goods supplied within the EU were not considered imports or exports because the United Kingdom was part of the single market, therefore VAT on intra-Community transactions was accounted for using the EU&#8217;s Reverse Charge. Since 1 January 2021, supplies and movements of goods between the EU and the United Kingdom are now subject [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[],"class_list":["post-4052","post","type-post","status-publish","format-standard","hentry","category-brexit-updates"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Brexit Insights: Goods sold to customers based in Great Britain for a value exceeding \u00a3135 - WellTax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/well-tax.com\/es\/brexit-insights-bienes-vendidos-a-clientes-establecidos-en-gran-bretana-por-un-valor-superior-a-135\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Brexit Insights: Goods sold to customers based in Great Britain for a value exceeding \u00a3135 - WellTax\" \/>\n<meta property=\"og:description\" content=\"Before Brexit, goods supplied within the EU were not considered imports or exports because the United Kingdom was part of the single market, therefore VAT on intra-Community transactions was accounted for using the EU&#8217;s Reverse Charge. 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