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EU – In which countries do non-established entities have to appoint a fiscal representative?

Overview:

Country Fiscal rep for non-EU companies Fiscal rep for EU companies
Austria Required Optional
Belgium Required (link) Not required
Bulgaria Required (for UK and Northern Ireland companies, required by March 31, 2021 link) 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) –  But … UK business would NOT need to have a fiscal representative in the UK (link) Optional
Germany Optional Optional
Greece Required Optional
Hungary Required (link) Optional
Ireland Required as of 2021 (link) Not required – not possible
Italy Required (UK companies will be required to appoint an Italian fiscal representative unless a Free Trade Agreement (FTA) is concluded beforehand link) Optional
Latvia Optional Optional
Lithuania Required Optional
Luxembourg Optional Optional
Malta Optional Optional
Netherlands Optional (Fiscal rep is required only for import VAT deferment and for distance selling) Optional (Required for a limited number of transactions)
Poland Required (link) 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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