After the BREXIT transition period ends on 31st December 2020, as a non – European seller, you will need a fiscal representative in most EU Member States to continue trading as normal.
To ensure you remain fully VAT compliant in Europe, post BREXIT, you need to;
– Appoint fiscal representatives for existing VAT registrations in most EU Member States
– Appoint a fiscal representative for any new VAT registrations in most EU Member States
Below is an overview of Fiscal Rep requirements for key European countries:
|
Country |
Is a Fiscal Rep Legally Required for non-EU based merchants? |
Anything else? |
|
AUSTRIA |
YES |
You may need help getting a rep but the Austrian system lets you do most things yourself thereafter
|
|
BELGIUM |
YES |
Remember a bank guarantee is required by law in Belgium which often has to be negotiated
|
|
BULGARIA |
YES |
Helpful to have someone local to assist with VAT return submissions and to talk to the tax authority
|
|
CROATIA |
YES |
Helpful to have someone local to assist with VAT return submissions and to talk to the tax authority
|
|
CYPRUS |
YES |
A relatively easy process in Cyprus but remember the Cyprus legal system likes everything in hard copy on paper
|
|
CZECH REPUBLIC |
NO |
Not mandatory but businesses do request fiscal reps for CZ in some cases
|
|
DENMARK |
YES |
Helpful to have someone local to assist with VAT return submissions and to talk to the tax authority
|
|
ESTONIA |
YES |
Helpful to have someone local to assist with VAT return submissions and to talk to the tax authority
|
|
FINLAND |
YES |
Helpful to have someone local to assist with VAT return submissions and to talk to the tax authority
|
|
FRANCE |
YES |
A country in which local knowledge is vital as practice differs around the country. Transferring reps in France is an involved process
|
|
GERMANY |
NO |
No fiscal rep required in Germany but helpful to have a local tax agent to provide a local address for correspondence
|
|
GREECE |
YES |
Helpful to have someone local to assist with VAT return submissions and to talk to the tax authority
|
|
HUNGARY |
YES |
Helpful to have someone local to assist with VAT return submissions and to talk to the tax authority
|
|
IRELAND |
NO |
Not required – can be useful to have a local tax agent
|
|
ITALY |
YES |
Italian systems make it a very quick process to appoint a rep and then get a VAT number
|
| LATVIA |
NO |
Most businesses don’t use a fiscal rep in Latvia as there are other mechanisms for non-EU merchants to be VAT registered.
|
|
LITHUANIA |
YES |
Helpful to have someone local to assist with VAT return submissions and to talk to the tax authority
|
|
LUXEMBOURG |
NO |
Not required but we do get company requests from time to time
|
|
MALTA |
NO |
– |
|
NETHERLANDS |
NO |
Fiscal representation is optional in most cases but a lot of businesses do use a fiscal rep as with special authorisations (article 23) you may qualify for relief from import VAT
|
|
POLAND |
YES |
Poland has been innovative but the process is still complex. Helpful to have someone to help locally.
|
| PORTUGAL | YES |
Appointing a rep can be done largely electronically through the tax authority systems
|
|
ROMANIA |
YES |
Helpful to have someone local to assist with VAT return submissions and to talk to the tax authority
|
| SLOVAKIA | NO |
But it is often easier to have one to help with VAT return submissions
|
|
SLOVENIA |
YES |
But is often easier to have one to help with VAT return submissions
|
| SPAIN | YES |
Documents need to be notarised and apostilled. VAT numbers are obtained through an interview with the tax authority
|
|
SWEDEN |
YES |
Helpful to have someone local to assist with VAT return submissions and to talk to the tax authority
|
| UNITED KINGDOM | NO |
Not required in the UK but soon leaving the fiscal structures of the EU so UK companies will soon have a formal requirement for a local rep just like Chinese and US companies
|
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