Brexit: providing services
After Brexit, new rules apply for providing services between the UK and EU. This affects any new contracts you close with employers or employees. Do you conduct business in the UK? Find out how your situation has changed and what you should do.
This information has been updated according to the agreement between the EU and the UK.
To-do list
- Make sure you discuss the new situation with your employees, suppliers and partners.
- Find out if you can work together with a British firm, to ease any potential problems.
- Consider opening a branch office in the UK, this may make it easier to access the British market.
- Contact the Dutch Embassy in London for more information.
- Do you have a continuing service contract with a British partner that was closed before 1 January 2021? It may be hard to meet your agreements. Keep a close eye on long-term contracts.
- Are you closing new contracts? Make sure the contract contains agreements about Brexit’s impact on supplying goods.
- Find out how the service you provide is taxed, how this tax is calculated and how you should file a tax return. The UK is now a third country when it comes to tax issues.
- Consult the Dutch Tax and Customs Administration (Belastingdienst) about charging VAT for services to and from non-EU countries.
- Do you use goods and services from abroad for your business activities? Consult the foreign tax office about if and when you can get a VAT restitution.
- Be aware that the UK is no longer part of the European IT systems RES and VIES.
- Find information about changes in VAT regulations in the UK.
- The EU and UK have agreed on conditions around procuring goods or services to certain entities, for example governments. The Agreement ANNEX PPROC-1 (pdf) lists the terms as set in the Government Procurement Agreement by the World Trade Organization (WTO). It also clarifies for which activities access is granted.
- Be aware that you will have additional obligations around border checks and work permits, even when it concerns contracts closed in the past.
- Keep an eye on the British government website for any future procurement tenders.
- Do you transport equipment (such as tools or a crane) to the UK for your business? Or art objects for an exhibition in the UK? You can use an ATA carnet for the transport.
- In the Netherlands, you can apply for the carnet (in Dutch) with the Netherlands Chamber of Commerce (Kamer van Koophandel, KVK).
- You can apply for an ATA carnet for transport from the UK with the London Chamber of Commerce.
- Any service, mediation or technical assistance can be marked as ‘dual-use.’ This means they serve a civilian as well as a military goal. You can keep exporting many dual-use services.
- Check if your strategic services fall under the EU dual-use agreement and if you can keep providing them.
- Do you want to export dual-use services to the UK? Apply for the EU001 permit (in Dutch) with the Dutch Customs Service (Centrale Dienst In- en Uitvoer, CDIU). For sensitive dual-use services, contact the CDIU.
Sector organisations
Q&A about the Brexit
There is an extensive Q&A about the Brexit Trade Agreement available on the website of the European Commission. It explains what the new rules mean for different sectors, such as trade in goods, fisheries and road transport. There are nine chapters in total and you can search per sector. At the top you can choose your language. You can find answers to questions such as: What was agreed to facilitate trade in automotive? How does the Agreement contribute to trade and sustainable development? Will air carriers still have the same rights to operate between and within the EU and the UK? Note that this Q&A was published in December 2020 and therefore speaks of a draft agreement.