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Impact of Brexit on contracts and supplies

Duty tariffs, customs and rules of origin procedures will bring about changes in the procurement of British goods, such as books published in the UK. It is expected that major suppliers in Britain will have subsidiaries in the EU to ease some customs problems.

Last updated: 8 January 2021

Changes to value-added tax (VAT)

From 1 January 2021, there are changes to the way VAT (btw in the Netherlands) is charged on goods and services.

The UvA has a so-called article 23 permit (artikel 23 vergunning). This means that the UvA does not pay VAT on goods from the UK at Customs. Instead, VAT must be declared in the UvA’s VAT declaration, under heading 4a 'Deliveries/services from countries outside the EU'.

When contracting services with a party in the UK, check the website of the Dutch tax authority (www.belasingdienst.nl) to see if Dutch or British VAT applies for the service under consideration.

Medicines and medical supplies

Goods manufactured in the UK no longer automatically comply with EU regulations. This is particularly important with regards to medicines and medical supplies. If you are a member of staff or doctoral student at the Faculty of Medicine, please contact Amsterdam UMC for further information.