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Belgium to waive UK fiscal representative after Brexit

Belgium has confirmed that it will waive the obligation for UK businesses to appoint a local fiscal representative following the UK’s exit from the European Union.

Fiscal Representatives, a type of VAT agent for foreign companies. are jointly and separably liable for the correct VAT calculations, recording, report and payments as their customers. Around 20 EU member states require them to be appointed by businesses with a local non-resident VAT registration. Following the UK leaving the EU VAT regime from 1 January 2021, UK businesses became potentially liable for this requirement. However, contained within the EU-UK Trade and Cooperation Agreement was a Mutual Assistance Protocol which gave tax authorities powers to assist each other in collecting taxes. Often this enables EU states to forgo the Fiscal Representative obligation.

A number of EU states have already done so, including France. Spain and Italy look set to do so, too.

The Belgian authorities have now indicated they will do so too once the European Parliament has ratified the Agreement.

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