United KingdomManual

The UK has a standard VAT rate and one reduced VAT rate. In addition, a number of items are zero rated

Fiscal representative requirements in UK

In general, non-EU businesses do not need a fiscal representative when registering for VAT purposes in UK. Unlike other EU countries, EU and non-EU companies can register directly for VAT in the UK.

Registering directly means that the legal representative of the company can sign the registration form without any local UK involvement.

Non-EU companies in certain industries like e-commerce may be required to appoint a fiscal representative when registering in the UK. Where appointed, the fiscal representative is jointly and severally liable for the VAT obligations of the company.

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