As UK left the EU VAT regime on 31 December 2020, UK and EU ecommerce sellers or B2B supply chain operators may have the obligation to appoint VAT Fiscal Representatives for their non-resident VAT returns.
However, a Brexit free trade deal with no goods tariffs or quotas was announced on 24 December 2020. This included a VAT mutual assistance Protocol providing for cooperation on outstanding tax liabilities between the UK and EU member states. As with Norway, this implies UK businesses will not require a VAT fiscal representative in some EU member states that normally mandate this e.g. France and Italy.
Poland has indicated that UK companies with a local foreign VAT registration should have already appointed a Fiscal Rep by 1 January 2021 or they will infringe local rules even on their last 2020 filings due in 2021. Bulgaria is looking for the appointment of a Fiscal Representative by the end of March 2021 for e-commerce sellers. Portugal by 31 June 2021.
Source Avalara
