RSM Global

Frequently Asked Questions

We are in the on-line casino industry. We collect from UK players so do we need to pay any import-export duty?

Customs duty is not payable on the provision of services provided cross border - only on goods. On line gaming is subject to separate gaming duty - this is a complex area and specialist advice should be required.

We sell software and consulting services, it seems that we don't need an EORI registration but perhaps a MOSS registration?

If you are supplying your services to other businesses, then MOSS would not be relevant and the basis 'place of supply rules' will not change post Brexit. You will not charge UK VAT if your customers are overseas, as is the case currently.

We buy food product from the UK and sell in Benelux region so is there any impact for us?

In case the Brexit leads to the situation that the UK is no longer part of the customs union of the EU, all the goods shipped from the UK to the EU should be imported. In case import duties will apply, this means that the margin will decrease in case the prices will remain the same.

Will e-casinos have to pay any VAT?

In case the Brexit leads to the situation that the UK is no longer part of the customs union of the EU, all the goods shipped from the UK to the EU should be imported. In case import duties will apply, this means that the margin will decrease in case the prices will remain the same.

We sell books and CD's  from CD’s from Germany to UK. After hard Brexit I would have thought that I simply treat UK as any other non EUnon-EU country and simlplysimply not sell with VAT to the UK. Then I do not need to give HMRCS any VAT.

Post Brexit, the UK should be treated as any other non-EU location, but that does not mean that VAT should not be accounted for.  Most products when imported into the UK are subject to UK VAT, but there are some special rules for certain products such as books, which might benefit from the UK zero-rating provisions.

We have a customer for whom we transport their customers motor bikes to the EU for track days and then we transport the bikes back - how will the we be effectedaffected - who has to arrange clearance if any?

The provision of transportation services (as opposed to the provision of a means of transpoort - iei.e. vehicle without driver) is defined as a general rule service.  What this means in practical terms is that services supplied to non-UK businesses are treated as outside the EU

Are you covering services between UK and EU or is there a separate webinar to cover this? or any documentation to help. We provide temporary and permanent recruitment services.

There are no changes planned to the 'place of supply' rules as a result of Brexit - and if you are providing these services to EU businesses (and not charging UK VAT) this will continue. You would not, however, need to submit EC Sales Lists in respect of them.

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HOW RSM CAN HELP?

With a limited amount of time to determine the impact of Brexit and take action, RSM can help you rapidly determine, assess, prioritise and manage the potential impact of the UK’s decision to leave the EU.

To learn more contact: lea.pateman@rsm.global

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