VATLive > Blog > Poland > Poland drops UK Fiscal Representative requirement

Poland drops UK Fiscal Representative requirement

  • Feb 26, 2021 | Richard Asquith

Poland has reversed its requirement for UK businesses with a Polish VAT registration to appoint a Brexit Fiscal Representative. This follows the inclusion of a Mutual Assistance Protocol in the EU-UK Trade & Cooperation Agreement. Poland had initially warned UK businesses that a rep would be compulsory.

In addition to the UK, Poland is also withdrawing the requirement for Norwegian businesses to appoint a Fiscal Rep. Norway concluded a Mutual Assistance Agreement with the EU several years ago. The UK and Norway measures are back dated to 1 January 2021.

Avalara offers a global fiscal representative service - contact us for a free consultation on your local obligations.

Several other countries, including Sweden and Denmark, look likely to officially drop their requirement for Fiscal Rep. Italy and France have official confirmed there is no requirement.

The Protocol includes requesting states (EU or UK) being able to ask requested states to use their debt recovery processes to be used to collect outstanding in-scope taxes and penalties under the laws of the requesting state. The requested state must treat the request as any other claim of that state. There is assistance request threshold of £5,000 per claim.

The VAT and customs protocol includes details covering:

  • Exchange of information for tax assessments and to combat VAT fraud; and
  • Recovery of VAT, customs and excise duties levied by the UK or EU27, including penalties, interests and costs.

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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