Fiscal representation after Brexit

30 April 2021

As a UK business, it’s important to check whether you will require fiscal representation in the EU countries where you’re VAT registered.

Up until 31 December 2020, UK businesses trading in other EU countries were not required to appoint a fiscal representative to assist with managing their VAT registrations. However, from 1 January 2021, in some EU countries, UK businesses now have an obligation to appoint a fiscal representative to carry on trading.

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?

A fiscal representative is currently a requirement for non-EU businesses trading in some EU countries. However due to the EU-UK Trade and Cooperation Agreement, many of these countries have confirmed that fiscal representation will not apply to UK companies. 

The table below outlines which countries a UK business requires a fiscal representative. 

Country Fiscal rep for non-EU companies required?
Austria Yes
Belgium No
Bulgaria Yes
Croatia No
Cyprus No
Czech Republic No
Denmark Yes
Estonia Yes
Finland No
France No
Germany No
Greece Yes
Hungary Yes
Ireland No
Italy No
Latvia No
Lithuania No
Luxembourg No
Malta No
Netherlands No
Poland No
Portugal Yes
Romania Yes
Slovakia No
Slovenia Yes
Spain No
Sweden Yes

Fiscal representation from Fiscal Solutions

We encourage UK businesses to review their VAT registrations in all other EU countries to identify if they have a fiscal representative requirement. 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.

To find out more about our fiscal representation service, click here.

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