FRANCE: The French Tax Authority have confirmed that UK enterprises with no PE in France, that need to meet VAT obligations in France, will not be required to appoint a Fiscal Representative in France post BREXIT, after January 1, 2021 when the UK has left the EU and becomes a third country. His file will be managed by the foreign business tax service of the Non-resident Tax Department.
IRELAND : The country is introducing the option for the Irish tax authorities to impose on non-resident VAT registered enterprises from outside of the EU the obligation to appoint a local Fiscal Representative.
This obligation could be imposed to traders with a poor tax compliance record or those that established in non-EU countries that do not have a mutual assistance agreement with Ireland or the EU (e.g. Norway).
The Fiscal Representative would be jointly and severally liable for the payment of any VAT due.
ITALY: Because the UK will leave the EU and since a Free Trade Agreement (FTA) is yet to be signed, UK entreprises contemplating doing VATable business in Italy, might have to appoint an fiscal representative in Italy starting January 2021.
It should be noted that, at the same time, UK entreprises with an existing VAT IT registration number might have (i) to deregister and then (ii) apply for a new third-country VAT IT registration number (with fiscal representation).
This should apply unless provided otherwise by a FTA, if one is to be concluded between the EU and the UK soon.
Read mora about our VAT Compliance Services https://polishtax.com/services/tax-and-accounting/vat-reporting-poland/