Over the last couple of days, Belgium has approached UK entities having a Belgian VAT registration number to appoint a fiscal representative. This would indeed be needed in case the UK leaves the European Union and UK entities become non-EU established entities (scheduled still for 31 December 2020).
However, many other EU countries require non-EU entities to appoint a fiscal representative.
| Country | Fiscal rep for non-EU companies | Fiscal rep for EU companies |
| Austria | Required | Optional |
| Belgium | Required | Not required |
| Bulgaria | Required (unless there is a legal instruments for mutual assistance) | Optional |
| Croatia | Required | Optional |
| Cyprus | Required (unless bank guarantee is deposited with the tax authorities) | Optional |
| Czech Republic | Not possible | Not possible |
| Denmark | Required – Optional for Norway, Greenland, Iceland and the Faroe Islands | Optional |
| Estonia | Optional | Optional |
| Finland | Required (Optional in case treaty has been concluded concerning mutual assistance by the competent authorities as regards indirect taxes) | Optional |
| France | Required (Optional in case treaty has been concluded concerning mutual assistance by the competent authorities as regards indirect taxes) – France has indicated unofficially that UK business would need to have a fiscal representative in the UK – to be confirmed | Optional |
| Germany | Optional | Optional |
| Greece | Optional | Optional |
| Hungary | Required | Optional |
| Ireland | Not required – not possible | Not required – not possible |
| Italy | Required (Optional in case treaty has been concluded concerning mutual assistance by the competent authorities as regards indirect taxes) | Optional |
| Latvia | Optional | Optional |
| Lithuania | Required | Optional |
| Luxembourg | Optional | Optional |
| Malta | Optional | Optional |
| Netherlands | Optional (Required for a limited number of transactions) | Optional (Required for a limited number of transactions) |
| Poland | Required | Optional |
| Portugal | Required | Optional |
| Romania | Required | Optional |
| Slovakia | Not required (possible in limited cases) | Not required (possible in limited cases) |
| Slovenia | Required | Optional |
| Spain | Required | Optional |
| Sweden | Required (Optional in case treaty has been concluded concerning mutual assistance by the competent authorities as regards indirect taxes) | Optional |
| United Kingdom (until Brexit) | Required (Optional in case treaty has been concluded concerning mutual assistance by the competent authorities as regards indirect taxes) | Optional |
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