Fiscal representative not required in Belgium for UK companies

The Belgian tax authorities have confirmed that following Brexit, UK companies will not need fiscal representation for VAT purposes.

25 January, 2021


No fiscal representative in Belgium after Brexit

In December 2020, the European Commission reached an agreement about future protocols between the UK and EU member states. Belgium, a country which usually requires non-EU established companies to appoint a fiscal representative for tax purposes, will not make fiscal representation mandatory for UK-established companies. Other countries have followed the same practice, such as France, and Norway.

It was also declared that EU companies would still have the option to appoint a fiscal representative voluntarily if they wish. Otherwise, they can choose to go for direct VAT registration. Click here for information on obtaining a VAT number in Belgium.

What is a fiscal representative and when do I need one?

When a business registers in a foreign country where it does not have physical presence, a fiscal representative is the person who represents that business with the local tax authorities. This representative is jointly and severally liable with the taxpayer for any debts that may occur by failure to make VAT payments or for late payments. Additionally, they will be essential for obtaining a VAT number. Most countries make it mandatory for non-EU businesses to appoint a fiscal representative.

Some member states, as mentioned above, will still require fiscal representation for non-EU established businesses and UK-established companies following Brexit. Check our comprehensive guide for more information about which countries require and do not require a fiscal representative.

Need help figuring out your fiscal representation obligations?

Through our EU branches and local delegates, we at Marosa can provide fiscal representation services throughout the European Union. Get in touch with an agent today for information about these services and how we can help you.

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