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Spain warns Brexit UK on VAT Fiscal Representative


The Spanish tax authorities are warning UK companies of the obligation to appoint a local fiscal representative for compliance and reclaims in the event of a no-transition deal Brexit on 29 March 2019.

When the UK leaves the EU, it will also leave the EU VAT regime and be considered a third-country. In 19 of the EU27, this will oblige UK companies to appoint a fiscal representative to represent them for ongoing local VAT filings and some reclaims. For filings, or compliance, the fiscal representative is usually jointly and severally liable for VAT record keeping, charging and remitting VAT. Such VAT agents will generally ask for larger fees and a bank guarantee to protect them for their shared VAT liability.

For reclaims, recovery of Spanish VAT suffered by UK businesses for a limited range of costs, UK companies will have to file paper-based applications under the 13thDirective instead of the online 8thDirective system with HMRC for EU businesses.


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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 this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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