{"id":9025,"date":"2020-02-14T09:56:05","date_gmt":"2020-02-14T08:56:05","guid":{"rendered":"https:\/\/etl-ilia.es\/general\/novedades-operaciones-intracomunitarias-2020\/"},"modified":"2021-05-03T18:22:16","modified_gmt":"2021-05-03T16:22:16","slug":"intra-community-operations-news-for-2020","status":"publish","type":"post","link":"https:\/\/etl-ilia.es\/en\/tax-advice-blog\/intra-community-operations-news-for-2020\/","title":{"rendered":"Intra-community operations news for 2020"},"content":{"rendered":"

The amendments, established in Council Directive (EU) 2018\/1910, of December 4, 2018, Council Directive (EU) 2019\/475, of February 18, 2019, and Implementing Regulation (EU) 2018 \/ 1912 of the Council, of December 4, 2018, refer to the following aspects of intra-community trade and which come into force in 2020:<\/p>\n<\/div><\/div><\/div><\/div><\/div>

<\/div><\/div><\/div><\/div>
    \n
  1. Consignment sales agreements, in which the supplier maintains stock in the client’s country to dispose of the goods according to their needs. Provided that certain conditions are met, it would prevent the supplier from complying with formal obligations in the destination country. However, it would be obliged to inform its tax administration of the movement of goods through the corresponding registry book.<\/li>\n
  2. Intra-community chain sales are those in which there are successive deliveries with a single transport of the goods from one EU country to another. With the entry into force of this measure, when the intermediate operator is in charge of the transport and communicates to the initial supplier a VAT number of a country other than the country of origin of the goods, it will be understood that the delivery between the two is the intra-community delivery of goods.<\/li>\n
  3. The conditions for the application of the exemption to intra-community supplies of goods. Until now, the existence of transport of goods outside the Member State of origin and destined for another EU country was required, as well as a NIF issued by another Member State, a requirement of a formal nature. These requirements are maintained, although as a novelty, the NIF is predetermined as a material requirement. Another material requirement is added for the exemption application, which consists of the supplier having declared the operation in the corresponding recapitulative statement of intra-community operations. Therefore, from the year 2020, it is unavoidable to verify that our community client is identified with a VAT-NIF (remember to use the verification tool for community NIF\u2019S \u201cVIES\u201d of the AEAT).<\/li>\n
  4. Accreditation of transport in intra-community deliveries of goods. A presumption that the transport has occurred is established when the seller has at least two non-contradictory pieces of evidence issued by different and independent parties. When the buyer is the one who transports the goods, he must also send the seller a specific declaration so that the exemption can be applied.<\/li>\n<\/ol>\n

    CONSEQUENCES OF BREXIT<\/strong><\/p>\n

    On March 29, 2017, the United Kingdom notified the European Council of its intention to withdraw from the European Union and the European Atomic Energy Community, under Article 50 of the Treaty on European Union.<\/p>\n

    On November 14, negotiators from the European Union and the United Kingdom reached an agreement on the withdrawal of the United Kingdom from the European Union (BREXIT). A Political Declaration was also drawn up outlining the framework for future relationships.<\/p>\n

    According to Article 50 paragraph 3 TEU, the Treaties will cease to apply to the withdrawing State as of the date of entry into force of the Withdrawal Agreement or, failing that, two years after notification, unless the European Council, in agreement with said State, decides unanimously to extend the said period.<\/p>\n

    On October 29, 2019, the European Council again extended the period initially provided for in Article 50 of the Treaty on European Union until January 31, 2020, to allow the ratification of the Withdrawal Agreement to be concluded.<\/p>\n

    The Withdrawal Agreement<\/a> contemplates a transitional period until December 31, 2020, during which Community legislation will continue to apply in the United Kingdom about the internal market, customs union and Community policies. The European Union will treat the United Kingdom as a Member State, except for its participation in the EU institutions and governance structures. In particular, during this period, companies will not have to carry out customs formalities.<\/strong><\/p>\n

    Therefore, during 2020 nothing has changed concerning the United Kingdom for tax purposes and concerning intra-community trade.<\/strong><\/p>\n

    The transitional period can be extended once up to one or two years. Such a decision must be taken jointly by the EU and the UK before July 1, 2020.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":8028,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[144],"tags":[437,427],"class_list":["post-9025","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-advice-blog","tag-brexit","tag-withdrawal-agreement"],"yoast_head":"\nIntra-community operations news for 2020 | ILIA ETL GLOBAL<\/title>\n<meta name=\"description\" content=\"Do you know what the new intra-community operations are for 2020? 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