Post-Brexit Fiscal Requirements for UK Businesses

Jan 18, 2021 | Brexit

Now considered a NON-EU country by the European Commission, British businesses have been facing a number of problems, challenges and ever changing rules and information post-Brexit. Your VAT registration in Europe may have changed and you may now be obliged to appoint a Fiscal representative for VAT.

In addition to the VAT representative, importers in the EU will also need to appoint a Customs duties and VAT indirect fiscal representative if their freight forwarder will not act as a direct representative.

A Brexit free trade deal with no goods tarriffs or quotas was announced on 24th of December 2020. This deal included a VAT mutual assistance protocol which provided cooperation on outstanding tax liabilities between the UK and EU member states. This removes the need for VAT fiscal representation in some EU member states that normally would require this for non-eu companies from countries such as USA and China. e.g. France and Italy no long require UK businesses to appoint a Fiscal representative. Poland and Belgium have also followed suit but this requirement is constantly changing.

Which EU countries require a Fiscal representative after Brexit?

Country Fiscal Rep. Required?
Austria Yes
Belgium No – Pending Change
Bulgaria Yes
Croatia Yes
Cyprus No
Czech Republic No
Denmark Yes – Pending Change
Estonia Yes
Finland No
France No
Germany No
Greece Yes
Hungary Yes
Ireland 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

[trustindex no-registration=trustpilot]

Recent Posts

EU VAT Rate Increases for 2024

Coming into affect from January 1st 2024 there are a number of increases to EU VAT rates. Our table below summarises the changes. Country VAT Rate upto December 31st 2023 VAT Rate after January 1st 2024 Estonia 20% 22% Switzerland 7.7% 8.1% Switzerland 3.7% 3.8%...

Irish VAT Registration Threshold Increase

From 2024, it has been proposed that the threshold for mandatory registration for VAT of resident business’ will increase from the current values of €37,500 for services and €75,000 for goods to €40,000 for services and €80,000 for goods. These changes are due to come...

Client Reviews

Hear from 1000's of happy customers

FREE VAT Consultation

Trust VAT Digital to handle your VAT Registrations & Filings across Europe with our exceptional service and communication.

Verified by MonsterInsights