{"id":4179,"date":"2021-02-15T00:00:00","date_gmt":"2021-02-15T00:00:00","guid":{"rendered":"https:\/\/well-tax.com\/?p=4179"},"modified":"2023-09-25T18:56:46","modified_gmt":"2023-09-25T17:56:46","slug":"brexit-ultimas-noticias-implicaciones-del-iva-entre-la-ue-y-el-reino-unido","status":"publish","type":"post","link":"https:\/\/well-tax.com\/es\/brexit-latest-news-vat-implications-between-eu-uk\/","title":{"rendered":"Brexit: \u00daltimas noticias - Implicaciones del IVA entre la UE y el Reino Unido"},"content":{"rendered":"<p>La llegada del Brexit ha revolucionado la din\u00e1mica con la que las empresas de fuera del Canal de la Mancha tendr\u00e1n que interactuar con el Reino Unido. Los mayores cambios afectan a la importaci\u00f3n y exportaci\u00f3n de mercanc\u00edas y a las consiguientes obligaciones fiscales y aduaneras con las que tendr\u00e1n que interactuar las empresas europeas.<\/p>\n<p>En t\u00e9rminos generales, estos cambios, que se describir\u00e1n a continuaci\u00f3n, llevar\u00e1n a las empresas europeas a reorganizar sus relaciones con el Reino Unido. Estos cambios entraron en vigor a partir del 1 de enero de 2021, fecha que marca el final del periodo de transici\u00f3n y la salida del Reino Unido de la Uni\u00f3n Europea, lo que supone la introducci\u00f3n de una frontera aduanera entre el Reino Unido y la UE. Las operaciones entre la UE y el Reino Unido dejar\u00e1n de ser intracomunitarias y se configurar\u00e1n como exportaciones\/importaciones aduaneras con un pa\u00eds extranjero, con la excepci\u00f3n de Irlanda del Norte, que esencialmente seguir\u00e1 perteneciendo al territorio aduanero comunitario, al tiempo que formar\u00e1 parte tambi\u00e9n del territorio IVA del Reino Unido.<\/p>\n<p>Una persona no brit\u00e1nica que pretenda importar sus mercanc\u00edas a territorio brit\u00e1nico deber\u00e1 verificar, en funci\u00f3n de los requisitos que se destacan a continuaci\u00f3n, la posible posibilidad de obtener una identificaci\u00f3n fiscal de la HMRC (Agencia Tributaria Brit\u00e1nica). Por lo general, la identificaci\u00f3n implica un registro de IVA (VAT) y un n\u00famero EORI brit\u00e1nico. Permitir\u00e1 el despacho aduanero de las mercanc\u00edas y la posible venta con la aplicaci\u00f3n del IVA brit\u00e1nico. Tambi\u00e9n ser\u00e1 obligatorio registrarse a efectos del IVA y del EORI si la entidad extranjera desea almacenar las mercanc\u00edas en Gran Breta\u00f1a antes de su venta.<\/p>\n<p>Las nuevas disposiciones no se aplicar\u00e1n a Irlanda del Norte. El acuerdo firmado entre el Reino Unido y la UE establece que Irlanda del Norte (NI) puede seguir formando parte del territorio de la UE. Las empresas con sede en NI tendr\u00e1n un c\u00f3digo ISO \"XI\", diferente del antiguo \"GB\". El nuevo sufijo Adem\u00e1s, las mismas normas europeas B2C para la venta a distancia se mantendr\u00e1n en Irlanda del Norte con un l\u00edmite de 70.000 libras hasta el 1 de julio de 2021. A partir del 1 de julio de 2021 se aplicar\u00e1n las nuevas normas europeas relativas a la venta a distancia. OSS (One Stop Shop), que eliminar\u00e1 de hecho la venta a distancia y permitir\u00e1 a las empresas europeas (Irlanda del Norte incluida pero Gran Breta\u00f1a excluida) integrar las ventas B2C mediante una declaraci\u00f3n de IVA adicional en su pa\u00eds de referencia.<\/p>\n<p>El nuevo r\u00e9gimen abarca Gran Breta\u00f1a (excluida Irlanda del Norte) y se centra en varias directrices, que modificar\u00e1n la forma de recaudar el IVA sobre las ventas de bienes en las siguientes circunstancias:<\/p>\n<ul>\n<li>Transferencia de bienes de una entidad extranjera o de un OMP (Online Market Place) a una entidad brit\u00e1nica. Los bienes se encuentran fuera de Gran Breta\u00f1a (por tanto, fuera del punto de venta) y el suministro implica la posterior importaci\u00f3n de los bienes en Gran Breta\u00f1a.<\/li>\n<li>Transferencia de mercanc\u00edas de una entidad extranjera con un PMO que facilita la venta. Los bienes se encuentran en Gran Breta\u00f1a (por tanto, ya est\u00e1n en el punto de venta).<\/li>\n<li>Umbral de 135 \u00a3 para el valor de los env\u00edos a Gran Breta\u00f1a o para las mercanc\u00edas presentes en suelo brit\u00e1nico y la posible implicaci\u00f3n de la OMP en cualquier venta.<\/li>\n<li>Ventas B2B (Business to Business) o B2C (Business to Consumer) en funci\u00f3n de los umbrales y normas especificados anteriormente.<\/li>\n<\/ul>\n<p>Con el nuevo r\u00e9gimen tambi\u00e9n se suprimir\u00e1 la desgravaci\u00f3n por env\u00edos de bajo valor, que eliminaba el IVA a la importaci\u00f3n de env\u00edos de mercanc\u00edas por valor de 15 libras o menos.<\/p>\n<p>Para mantenerse al d\u00eda sobre el Brexit, s\u00edganos en nuestras redes sociales o visite nuestro sitio web (<a href=\"https:\/\/well-tax.com\/es\/\">www.well-tax.com<\/a>).<\/p>\n<p>Contenidos por: Michele Ammirati y Sergio Schittone<\/p>\n<p>Foto de\u00a0<a href=\"https:\/\/unsplash.com\/@christianlue?utm_source=unsplash&amp;utm_medium=referral&amp;utm_content=creditCopyText\">Christian Lue<\/a>\u00a0en\u00a0<a href=\"https:\/\/ unsplash.com\/s\/photos\/brexit-scenario?utm_source=unsplash&amp;utm_medium=referral&amp;utm_content=creditCopyText\">Unsplash<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>The advent of Brexit has revolutionized the dynamics with which companies outside the Channel will have to interface with the United Kingdom. The biggest changes concern the import\/export of goods and the consequent tax and customs obligations with which European companies will have to interface. Generally speaking, these changes, which will be described below, will [&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-4179","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: Latest news - VAT implications between EU-UK - 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-ultimas-noticias-implicaciones-del-iva-entre-la-ue-y-el-reino-unido\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Brexit: Latest news - VAT implications between EU-UK - WellTax\" \/>\n<meta property=\"og:description\" content=\"The advent of Brexit has revolutionized the dynamics with which companies outside the Channel will have to interface with the United Kingdom. The biggest changes concern the import\/export of goods and the consequent tax and customs obligations with which European companies will have to interface. Generally speaking, these changes, which will be described below, will [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/well-tax.com\/es\/brexit-ultimas-noticias-implicaciones-del-iva-entre-la-ue-y-el-reino-unido\/\" \/>\n<meta property=\"og:site_name\" content=\"WellTax\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/welltaxlimited\/\" \/>\n<meta property=\"article:published_time\" content=\"2021-02-15T00:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-09-25T17:56:46+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/well-tax.com\/wp-content\/uploads\/2023\/10\/preview.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"675\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Marcello Silvestri\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Marcello Silvestri\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/brexit-latest-news-vat-implications-between-eu-uk\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/brexit-latest-news-vat-implications-between-eu-uk\\\/\"},\"author\":{\"name\":\"Marcello Silvestri\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/#\\\/schema\\\/person\\\/bd034ad4413d54a60f75e4aad6ff212b\"},\"headline\":\"Brexit: Latest news &#8211; 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