Starting January 1, 2021, the United Kingdom's departure from the European Union will impact horse sales. The National Association of Purebred Spanish Horse Breeders has highlighted the new procedures, explaining that horses imported from the EU must have their customs documents submitted within a month by the buyer. If the buyer fails to submit the required document, the seller will be responsible for paying a 21% VAT on the sale price. To prevent this, sellers will need to issue invoices with 21% VAT and then adjust them once they receive the necessary documentation from the buyer.