January 18, 2021
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.
| 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 |
