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Fiscal representation after Brexit

With Brexit on the horizon, as a UK business it’s important you check whether you will now require fiscal representation in the EU countries where you’re VAT registered.
What is a fiscal representative?

Last updated: 13 October 2020

Currently, UK businesses trading in other EU countries are not required to appoint a fiscal representative to assist with managing their VAT registrations. However, when the UK leaves the EU on 31 December 2020, this will no longer be the case and many UK businesses will have an obligation to appoint a fiscal representative to carry on trading in lots of EU countries.

What is a fiscal representative? 

A fiscal representative is a local entity that represents foreign traders for VAT purposes, usually in countries where the traders must VAT register but cannot do so by themselves. This is particularly relevant where goods exported by foreign traders are imported into foreign countries, as this usually gives the trader an immediate obligation to VAT register and account for VAT on their transactions.

About the authors

Socrates Socratous

+44 (0)20 8037 3113
socratouss@buzzacott.co.uk
LinkedIn

Darren Aldrich

+44 (0)20 7556 1301
aldrichd@buzzacott.co.uk

Last updated: 13 October 2020

Currently, UK businesses trading in other EU countries are not required to appoint a fiscal representative to assist with managing their VAT registrations. However, when the UK leaves the EU on 31 December 2020, this will no longer be the case and many UK businesses will have an obligation to appoint a fiscal representative to carry on trading in lots of EU countries.

What is a fiscal representative? 

A fiscal representative is a local entity that represents foreign traders for VAT purposes, usually in countries where the traders must VAT register but cannot do so by themselves. This is particularly relevant where goods exported by foreign traders are imported into foreign countries, as this usually gives the trader an immediate obligation to VAT register and account for VAT on their transactions.

Which countries require a fiscal representative?

Which countries require a fiscal representative?

A fiscal representative is currently a requirement for non-EU businesses trading in some EU countries. The table below outlines which countries require a fiscal representative. As UK businesses will be considered non-EU businesses from 1 January 2021, this table will likely apply to them from this date.

Country Required
Austria Yes
Belgium Yes
Bulgaria Yes
Croatia Yes
Cyprus Yes
Czech Republic No
Denmark Yes
Estonia Optional
Finland Yes
France No
Germany Optional
Greece Yes
Hungary Yes
Ireland No
Italy Yes
Latvia Optional
Lithuania Yes
Luxembourg Optional
Malta Optional
Netherlands Optional
Poland Yes
Portugal Yes
Romania Yes
Slovakia No
Slovenia Yes
Spain Yes
Sweden Yes
How can we help?
How can we help?

With Brexit fast approaching, we encourage UK businesses to review their VAT registrations in all other EU countries and take steps to engage a fiscal representative where required. If you’re not sure whether you require a fiscal representative, please get in touch and a member of our team will assist you with any changes required.

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Darren Aldrich
Partner 1 Socrates Socratous
VAT Partner 2 Brexit: actions to help you prepare
We highlight the key VAT issues that will impact businesses trading between the EU and the UK, and the appropriate… Read more VAT consultancy for businesses 4 VAT consultancy for charities 5 Contact us 6
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