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Spain-UK. The recovery of input VAT by non-established companies after Brexit. Reciprocity required.

One of the aspects of the Brexit which will have a significant practical implication is how to recover the input VAT which non-resident UK companies operating in other member states may incur since the 1 st January 2020, when there is no local VAT charged and, as a result, there are no periodical VAT returns where such input VAT can be compensated.

Source: ivaconsulta.com

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