
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 |
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.