Spanish customs authorities have issued guidelines regarding the requirement for UK businesses to acquire an EORI number to export to Spain. The Spanish guidelines note that, whatever the outcome of trade negotiations between the EU and the UK, terms of trade will be fundamentally different once the UK leaves the common market. As with any non-EU country exporting to the EU, the UK will require an EORI number to export goods to the EU once the transition period ends on 31 December 2020.
Source: vatglobal.com
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