付加価値税 支配するs are 始める，決める to change 地位，任命する Brexit: here are the 重要な points SMEs need to know so they aren't caught out

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付加価値税 is an important 問題／発行する for many small 商売／仕事s but many won't realise the 投票（する） to leave the EU could 衝撃 the 税金 and them.?略奪する Janering, Associate Director of 一致, a specialist 付加価値税 consultancy that counsels organisations in Europe on their cross 国境 付加価値税 事件／事情／状勢s, explains why

Many 商売／仕事 owners are thinking about what the 決定／判定勝ち（する） to leave the EU will mean for them; unfortunately, at the moment, there are no 最終的な answers.?

It is impossible to 予報する what the UK's 貿易（する）ing 関係 with the EU will 最終的に look like: formal 交渉 will probably only begin in Spring 2017, which the 総理大臣 has 示すd is the 最新の date the UK will 誘発する／引き起こす Article 50.

One thing we do know is that 付加価値税 is likely to be one of the major 税金s 影響する／感情d by Brexit, because the UK’s 付加価値税 法律s are based on 無視／無効ing EU 法律制定.

All change: Britain's 付加価値税 法律s are 現在／一般に based on EU 法律制定

At this 行う／開催する／段階 it is not thought that a major 精密検査する of the 存在するing 支配するs will take place - but change will be necessary ーするために encompass the new 貿易（する）ing 関係 that will be in place between the EU and UK.?

Unless the UK 捨てるs 付加価値税 altogether (which is 高度に ありそうもない, given that it 生成するd £100billion for HMRC last year), the UK will have to find a way of making our 付加価値税 system 両立できる with the EU.?

にもかかわらず this uncertain position, there are practical 対策 that UK 商売／仕事 owners can take 事前の to Article 50 存在 誘発する／引き起こすd in the spring and the race to Brexit getting started. We have 最高潮の場面d some of these below:

確認する your 付加価値税 登録s

Although we don’t know how long it will take Britain to 公式に leave the EU, it is likely to be years rather than months.?

Therefore, on the basis that most 商売／仕事s will want to continue with 存在するing 貿易（する）ing patterns in the EU it would be 慎重な to take 在庫／株 now and review where you 持つ／拘留する any 非，不，無-UK 付加価値税 登録s and the 推論する／理由s for that.?

For example, a UK 商売／仕事 with 製造業の 工場／植物s in Germany would need 登録s in that country, on the basis of making and selling the items there. The 登録 would also 許す it to efficiently 回復する German 付加価値税 costs it 背負い込むs.

最終期限: EU 当局 may want to collect as much 付加価値税 as they can before Brexit

As （警察などへの）密告，告訴（状） about Brexit is 解放（する）d, having these 詳細（に述べる）s to 手渡す will it make it much easier and efficient to understand a ny changes 要求するd.?

It is also very important to remember that EU 税金 当局 are likely to take a very 厳しい 見解（をとる） on UK 商売／仕事s who are 非，不，無-compliant ? there is now a 限られた／立憲的な 量 of time for them to collect 歳入 from UK companies and they therefore will be looking to collect as much as possible before the country 出口s the EU.?

Now is the time to make sure you are fully compliant so as not to 背負い込む large 罰金s and 刑罰，罰則s.

Review your 供給（する） chain

Once you have identified if, and where, you have any 非，不，無-EU 付加価値税 登録s, it is a good idea to review your 供給（する） chain. Understanding which companies you を取り引きする, either 直接／まっすぐに or by 協会, that are EU 登録（する）d will help you 計画（する） for the 未来.

This is important as today’s 供給（する） chains can 伴う／関わる 多重の movements of goods across several different 国境s, which is likely to create 付加価値税 登録 義務s.?

Be upfront: Now is the time to talk to European （弁護士の）依頼人s about their 未来 計画（する）s?

Discuss next steps with your EU （弁護士の）依頼人s?

If you 貿易（する） with partners in other EU countries - even if that just 伴う／関わるs buying goods or services from them - have you discussed how Brexit will 影響する／感情 you both??

It's a good idea to discuss with your 貿易（する）ing partners whether their 供給（する） 計画（する）s may have to change 地位，任命する-Brexit. This is 重要な as changes made by your 商売／仕事 will have consequences for them, just as their changes will 影響する／感情 you. Working together from the 手始め should help to 避ける any 可能性のある 消極的な consequences.

Many SMEs 港／避難所’t begun the conversations outside of their own organisations; but knowing the 見解（をとる）s of your （弁護士の）依頼人s and how they see it 影響する／感情ing your 貿易（する）ing 関係 is an important part of the 今後 財政上の planning 過程.?

Having cordial relations with 貿易（する）ing partners and discussing 事柄s up 前線 is more likely to help you agree a practical and cost-効果的な 解答.

Be 用意が出来ている for changes to 付加価値税 回復 支配するs?

Now is the time to understand how 付加価値税 回復 （人命などを）奪う，主張するs will be managed 地位，任命する-Brexit. At the moment, as the UK is part of the EU it can make （人命などを）奪う，主張するs for 付加価値税 incurred across the other member 明言する／公表するs. This means that 付加価値税 on everything from travel and expenses costs to 雇うing 器具／備品 abroad can be 回復する d, at a 極小の cost.

However, 地位，任命する-Brexit the UK will not have 接近 to this 機械装置 and will instead have to rely on the EU’s 13th 指示的な 付加価値税 （人命などを）奪う，主張する 機械装置 that 許すs for a 商売／仕事 設立するd outside the EU to 回復する EU 付加価値税.?

This 機械装置 is more コンビナート／複合体, and is 支配する to 付加 条件s that change on a country-by-country basis. There are also different time 限界s for making （人命などを）奪う，主張するs.?

Make sure that any （人命などを）奪う，主張するs made now can be transferred across to the new system and where possible, that 付加価値税 can continue to be 回復するd.

Analyse the extent of your 操作／手術s within the EU

If you operate in any 場所s inside the EU but outside of the UK, what 計画（する）s have you in place 地位，任命する Brexit?

Will you continue to keep offices, 製造業の 工場／植物s or 倉庫／問屋 space in these countries and if you do, what will be the consequence of this?

Many 商売／仕事s have offices abroad to help with make sales in that country.?These 施設s you will probably need to review first.

Once Britain leaves the EU, it's 必然的な that there will be new 支配するs that SME's will be 推定する／予想するd to 従う with. Now is the time to consider whether your 現在の providers are able to 扱う such 複雑さ and in the 地位，任命する-EU world.

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