Fidal | Supply chain
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Supply chain

BREXIT and supply chain organization : identifying, measuring and anticipating the impacts


Brexit’s consequences with respect to VAT and Customs rules will be significant: the UK will thereafter be considered as a territory outside the EU.

Building up or participating in an international supply chain that involves the UK should trigger the same VAT and Customs consequences as with any other country that is not a party to the EU. All economic operators engaged in transactions with the UK (purchases or sales) or involved in such a chain are concerned by this change.


Supplies of goods and services carried out with the United Kingdom will, post-Brexit, undoubtedly be treated as imports and exports and will have to comply with the same regimes applicable to them, including the filing and invoicing requirements applicable to transactions with third countries to the EU. Customs formalities will have to be carried out for flows between the EU and the UK, automatically leading to longer time lags in the movement of goods and equipment between the two territories. This raises the question of complying with level of service commitments.

Already, the following subjects call for responses:

  • Rethinking the logistics strategy by favoring certain supply sources and setting up buffer stock, for example
  • Impacts should be anticipated in the area of VAT and invoice settings to ensure that tax data is properly reported for filing purposes
  • The simplification procedures often used by operators in international logistics chains will no longer be applicable (triangular simplification, electronic mini-shop, distance sales scheme, etc.)
  • Certain players are anticipating these difficulties and additional costs by beginning already to integrate them in their negotiations with their customers and suppliers.



International Commerce,
Customs and Excise Taxes
+33 (0)1 47 38 15 45

Stéphane Chasseloup


Indirect Taxes
+33 (0)1 55 68 14 47

Laurent Chetcuti


+33 (0)2 32 19 00 00

Michael Gravé

Hervé Jouanjean

European questions
+33 (0)1 55 68 17 48 (Paris)
+32 (0)2 894 92 50 (Bruxelles)

Hervé Jouanjean