New Brexit information leaflets for operators published on the AEAT’s website
VAT Alert
The Spanish Tax Agency (AEAT) publishes new leaflets to assist operators with their obligations in relation to Brexit (see here).
These leaflets complete the information notice published on October 2 on the effects of Brexit regarding customs and excise duties if the United Kingdom leaves the European Union without a deal, an information notice which had already been sent by the AEAT directly to economic operators that could be affected in their operations.
All of this information is particularly useful for operators who were not previously engaged in foreign trade as in their transactions with the United Kingdom they will stop performing intra-EU acquisitions and supplies to start performing exports and imports instead (subject to customs formalities).