Brexit Readiness for VAT

VAT Brexit preparation solutions for companies in Belgium and the EU

Companies need to understand the impact of Brexit on their current business model, especially to see whether their supply chain is sufficiently resilient to continue to deliver in a post-Brexit environment. There are issues to consider and analyse that may have impacts across business functions.

The below Deloitte Belgium solutions aim to help companies with VAT knowledge and compliance, among other requirement. Tools are also made available to improve VAT related processes.

VAT Knowledge

Need for (increased) knowledge on how VAT works, what the requirements, risks and liabilities are, what options are available, etc.

  • In-house VAT course(s)
  • Plenary VAT training programme
  • Web-based learning

VAT Compliance

Non-EU companies have different compliance obligations

  • UK companies that incur Belgian VAT or VAT in an EU member state: assistance with the 13th Directive VAT refund claim
  • Belgian companies that incur UK VAT: how to obtain a refund of UK VAT

Deloitte GTCE - Pan EU VAT Compliance delivery

VAT Advisory

Inform UK businesses of the implications for VAT rules for goods and services traded between the UK and EU member states

  • Industry-tailored VAT advisory
  • Indirect tax quick scans (processes / transactions / systems)
  • Assistance on possible cash savings (customs procedures, customs warehouse, reverse charge, simplifications, etc.)
  • BMO and supply chain set-up

Tools and technology

Practical tools to improve overall Pan EU VAT compliance and reduce indirect tax or VAT risk

  • VAT master data creation and cleaning
  • Automation in tax code determination
  • Pan EU VAT compliance reporting tool
  • VAT trade and data analysis

Pan EU VAT compliance Process design and implementation

Registration and fiscal representation

UK company with a Belgian VAT number, or looking to obtain a Belgian VAT number, is required to appoint a fiscal representative

  • Appointment of Deloitte as fiscal representative for UK companies in Belgium
  • Apply for Belgian VAT number for UK companies
  • Application for import VAT deferment license in Belgium

UK company with an EU VAT number, or looking to obtain or deregister an EU VAT number, should verify whether a fiscal representative needs to be appointed:

  • Appointment of Deloitte as fiscal representative for UK companies in EU country (if required)
  • Apply for or deregister the EU VAT number for UK companies
  • Application for import VAT deferment license or account and other licenses (where applicable)

Vendor and customer customs responsibility and liability distribution

At both vendor and customer levels, contracts will need to be evaluated and modified, where possible, to take into account VAT aspects (responsibilities and liabilities)

  • Contract review
  • Drafting customer or vendor customs responsibility and liability clauses (including correct application of incoterms)


Related topics