Since the UK left the EU VAT system on December 31, 2020, UK and EU e-commerce retailers or B2B supply chain operators may be required to appoint Tax Representatives VAT for their non-resident VAT returns.
However, on December 24, 2020, a Brexit Free Trade Agreement with no tariffs or quotas was announced. It included a VAT Mutual Assistance Protocol providing for cooperation on outstanding tax liabilities between the UK and EU Member States. As in Norway, this means UK companies will not require a VAT representative in some EU Member States that normally require it, such as France and Italy.Poland indicated that British companies with a local foreign VAT registration should already appoint a tax representative by January 1, 2021. Otherwise, they will violate local regulations even with the last filings in 2020. Filed in 2021. Bulgaria expects to appoint a tax representative end of March 2021 for e-commerce sellers. Portugal until June 31, 2021
UK importers to EU countries will need an indirect tax representative for Customs and VAT if their freight forwarder does not act as their direct representative.British companies need an EU tax representative after Brexit?Following the conclusion of the EU-UK Trade and Cooperation Agreement, UK companies now require a tax representative in the following countries:
| EU countries | Tax representative for British companies? | Comments | |
|---|---|---|---|
| 1 | Austria | Yes | VAT agent required with no shared liability. |
| 2 | Belgium | No – requires confirmation | The EU-UK Mutual Assistance Protocol abolishes the requirement, but subject to a ratification agreement by the European Parliament. The tax office suspended the obligation. |
| 3 | Bulgaria | Yes | Should be until January 15, 2021. For Distance Sellers; March 31, 2021 for other sellers. |
| 4 | Croatia | Yes | |
| 5 | Cyprus | No | Suspended tax representative required, subject to ratification of the EU-UK Trade and Cooperation Agreement |
| 6 | Czech Republic | No | |
| 7 | Denmark | Yes | Requirements for UK businesses were expected to drop soon |
| 8 | Estonia | Yes | |
| 9 | Finland | No | The EU-UK Mutual Assistance Protocol abolishes the requirement, but the authorities turn to the tax representative until at least the agreement is ratified by the European Parliament |
| 10 | France | No | The EU-UK Mutual Assistance Protocol removes this requirement |
| 11 | Germany | No | VAT agent required with no shared liability |
| 12 | Greece | Yes | |
| 13 | Hungary | Yes | To avoid cancellation of your registration, you must appoint a tax representative by January 15th. |
| 14 | Ireland | No | |
| 15 | Italy | No | The EU-UK Mutual Assistance Protocol removes this requirement. |
| 16 | Latvia | No | |
| 17 | Lithuania | No | The EU-UK Mutual Assistance Protocol removes this requirement |
| 18 | Luxembourg | No | May require a cash payment to the tax office |
| 19 | Malta | No | A few exceptions |
| 20 | The Netherlands | No | In the case of VAT import permits pursuant to Art. 23; Distance Selling UK |
| 21 | Poland | No | He reversed his decision to request a UK business tax representative. |
| 22 | Portugal | Yes | Deadline until June 30, 202 |
| 23 | Romania | Yes | UK VAT registrations have been canceled. Companies cannot reapply for a tax representative. |
| 24 | Slovakia | No | |
| 25 | Slovenia | Yes | |
| 26 | Spain | No | The EU-UK Mutual Assistance Protocol removes this requirement |
| 27 | Sweden | Yes | The EU-UK Mutual Assistance Protocol abolishes this requirement – authorities confirm that it will apply for some time without a tax refund for UK taxpayers (some exceptions, e.g. Imports) |