Brexit & DAGTVA

Headlines – Subjects of research and development works

Dossiers, articles and new

Still current today !

United Kingdom – 7 February 2019 – Brexit Borders only on invoices. –

United Kingdom – 26 January 2019 – Brexit UK May be win. –

United Kingdom – 17 January 2019 – Brexit solution after the Parliament decision to refuse the « Deal ». –

United Kingdom and Spain – November 2018 – After the draft Brexit deal (14 & 19  November) – Why the actual European Single Market is « dead » for the second time with Gibraltar, a pebble in the European shoe.

United Kingdom – October 2018 – The birth of the World Single MarketBrexit and the future of VAT (4 October) – Deal or no Deal with the EU, how the UK will force the EU to change the paradigm of the actual European Single Market and take the leadership of the world indirect taxation, arguments for an agreement in the Brexit’ negotiations in the context where the actual European Single Market is probably already « dead » (14 October) and The birth of the World Single Market.

BREXIT special case : the new 2019 version « 3.0 » of the more efficient indirect tax system DAGTVA® is now ready for a first overview of an B2B VAT cross-border and an B²B VAT domestic transactions. The difference with the former version, the foreign banking system is not involved in the DAGTVA® process. All VAT taxes processes are concentrated in the buyer’s country (UK). If the duty-free imports are applied by the buyer’s country (UK), the indirect taxation system is completely neutral as we see it on the European Single Market. It is possible to apply this solution for the Brexit with “Making Tax Digital” (MTD) and the split banking payment (other solutions can be used) and take in consideration the border problem of Ireland. United Kingdom would be in the same tax and border situation after the Brexit than today and nothing change with the European Union. A situation by default with a trading system, position on the both position: inside and outside the European Union. It is also impossible for the European Union to deny to the United Kingdom what has been granted to Italy in terms of electronic invoicing and split payment, even if this split payment is different from DAGTVA.

This is exactly what is shown with DAGTVA® and found in the wishes of the Government published in the Prime Minister’s document of 7 July 2018.

With DAGTVA® the Brexit outcome can be with an agreement or not with the same result, it is the free market and prefigure the future World Single Market. Also, fraud would be impossible!


United Kingdom with the HMRC is launching “Making Tax Digital” (MTD) in April 2019 and I am proud, at the beginning of 2018 to announce that the GCC – Gulf Cooperation Council and United Arab Emirates – have set up with « ESS » and India with « E-WAY », the two first international interstate taxation systems for electronic billing in the framework of VAT, describe in the DAGTVA® declarative system in 2012. “Making Tax Digital” (MTD) in April 2019 will be the third international interstate taxation system.

The European Union by the Council also comes in December to set the new guidelines, that are not as far in terms, for digital tax reporting. Many EU members as: Spain since July 2017, Hungary in next July, United Kingdom with the HMRC is launching the “Making Tax Digital” (MTD) in April 2019, Italy, Greece, etc.., and now around the world, (study by PwC Michaela Merz: « How the World of VAT/GST will look in five years from now » presented at the IVA conference in Stockholm 10/2018) are setting up electronic billing systems close to and described by DAGTVA® in 2012, but only the control by match between seller and buyer invoices exist with DAGTVA® in « ESS » in GCC and « E-WAY », even if in India this matching option is temporary suspended following some congestion problems due the centralisation’s flow inside the tax returns database. It is a defect of youth that may be corrected when all local tax authorities will receive these tax returns directly.