VATLive > Blog > United Kingdom > France no Fiscal Representation for UK businesses after Brexit

France no Fiscal Representation for UK businesses after Brexit

  • Oct 24, 2020

France’s La Direction générale des Finances publiques, DGFiP, has confirmed that UK businesses will not need a Fiscal Representative for the French VAT registrations. The UK leaves the EU VAT regime after 31 December 2020, then end of the Brexit transition period.

Even without a UK-EU Free Trade Agreement, the DGFiP has said there will be no obligation to appoint a Fiscal Rep. The UK registered entrepreneur will still be managed by the foreign business tax service of the Non-Resident Tax Department.

Belgium has informed UK businesses that they now need to appoint a local Fiscal Representative ahead of the end of the Brexit transition period – when the UK leaves the EU VAT regime. The Netherlands has advised UK businesses to seek an ‘Article 23 License’, with a Fiscal Representative to avoid paying Dutch import VAT.


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