We would like to inform you about the method of submitting VAT returns for December 2020 by entities from Great Britain registered as active VAT taxpayers
Great Britain, after leaving the European Union, became a third country. This means that after Brexit, British business entities that do not have a registered office or a permanent place of business in the territory of a European Union Member State, who perform activities subject to VAT in Poland, in accordance with the current wording of VAT regulations, are required to appoint a tax representative ( Article 18a (1) of the VAT Act.
Source Podatki
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