Stress with chain transactions

Chain transactions after Brexit:

What will change for chain transactions and triangular transactions after Brexit?

  • Geographical basics
    In everyday language, the United Kingdom is often referred to as Great Britain or England. You can see how it really is in the following maps:

    United Kingdom Great Britain England
    Vereinigtes Königreich Großbritannien England

    Great Britain thus comprises the parts of England, Scotland and Wales.
    The United Kingdom additionally includes Northern Ireland.

  • Impact of Brexit on supplies of goods
    Since 01.01.2021, Great Britain is to be treated as a third country for chain transactions as well as for supplies between 2 entrepreneurs (there is a special regulation for Northern Ireland). This means that there are no longer any intra-Community supplies in connection with Great Britain. Since then, supplies from/to Great Britain are either export or import supplies (this even applies to supplies between Northern Ireland and Great Britain!). In the case of chain transactions, this normally concerns the exempt supply and triangular transactions no longer exist at all.
    In the chain transaction calculator, Great Britain can be selected in the personalized print version both as a substitute country for a member state (for chain transactions up to 31.12.2020) and for a third country (for chain transactions from 01.01.2021).

  • Special scheme for Northern Ireland on supplies of goods
    Northern Ireland, as part of the United Kingdom, is also a third country, but the following special regulation applies here: Supplies of goods from a member state to Northern Ireland and from Northern Ireland to a member state are to be treated as intra-Community supplies (in the case of chain transactions, of course, only the exempt supply in each case). For this purpose, Northern Irish entrepreneurs receive a new VAT number beginning with "XI". Due to this special regulation, triangular transactions with Northern Ireland continue to be possible.
    In the chain transaction calculator, Northern Ireland can also be selected as a substitute country for the member states in the personalized print version.

  • Impact of Brexit on other services
    In connection with other services, the entire United Kingdom is considered a third country. There is also no special regulation for Northern Ireland.

  • History
    The United Kingdom's withdrawal from the European Union already took place on 31.01.2020. Although the United Kingdom has thus been a third country since 01.02.2020, the intra-Community rules continued to apply for a transitional period until 31.12.2020.
  Management Accountant

Ing. Gert Bluehberger
Arbeiterstrandbadstrasse 21
1210 Vienna


+43 660 / 666 00 26
+43 1 263 00 51
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