Since Brexit, VAT rules between the UK and the European Union have changed significantly, creating new administrative challenges for businesses operating across borders. Whether you are a UK company trading in the EU or an EU business selling goods or services in the UK, understanding if and when you need a fiscal representative has become essential to staying compliant.
At French Tax Online, we help businesses make sense of these rules with clear, practical guidance. Our team explains when fiscal representation is required, how it works, and what steps you must take to remain fully compliant-without unnecessary complexity. We specialise in supporting English-speaking businesses with French and cross-border VAT, ensuring smooth and secure operations on both sides of the Channel.
If you are unsure whether your activity requires a VAT fiscal representative in France, the UK, or another EU member state, our experts can provide precise, reliable advice tailored to your situation. Book a free consultation and navigate post-Brexit VAT obligations with confidence.
Book a free consultation and let our experts help you navigate post-Brexit VAT with confidence.
This type of representation should not be confused with other forms of tax representation. Depending on the nature of the obligation, the representative may act as a general tax representative rather than a VAT-specific representative.
What Is VAT Fiscal Representation?
VAT fiscal representation allows a foreign business to meet the VAT obligations of a country where it is not established. When a company imports goods, stores stock, or carries out operations that create a local VAT liability, it may be required to appoint a locally established professional to act on its behalf. This representative becomes the official link between the business and the tax authorities, ensuring that registrations, filings and payments are handled correctly.
More than a simple administrative contact, a fiscal representative ensures that VAT is applied accurately and that declarations comply with local rules. Their involvement is particularly important in countries that impose strict requirements on non-resident businesses. For companies outside the UK or the EU, representation often becomes essential to operate legally and avoid delays or compliance risks. It provides tax authorities with a trusted point of contact, while offering businesses a practical way to navigate unfamiliar VAT systems with confidence.
Note that fiscal representation is a legal obligation for non-EU businesses in several EU countries, whereas tax representation may cover broader obligations that are not limited to VAT compliance.
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VAT & Tax Representative for Non-Residents in France
How Brexit Changed VAT Obligations
Brexit profoundly changed how VAT applies to trade between the UK and the European Union. Since the UK is now treated as a “third country”, UK and EU businesses no longer operate under a unified VAT framework, and each Member State applies its own national rules for registration, imports and compliance. This shift has introduced new administrative steps, particularly when importing goods or carrying out activities that create a local VAT liability.
While the EU–UK mutual assistance protocol facilitates cooperation between tax authorities, it does not harmonise requirements. Some EU countries allow UK businesses to register for VAT without a representative, while others still require one to guarantee compliance. The situation is similar in the UK, where fiscal representation is generally not mandatory, but may be imposed in cases of past non-compliance or high-risk activities.
This fragmented post-Brexit environment means that every cross-border operation must be assessed individually. At French Tax Online, we guide businesses through these changes and help them remain fully compliant in France and across Europe, without unnecessary complexity.
Do UK Businesses Need Fiscal Representation in the EU?
For UK businesses trading in the European Union, the need for a fiscal representative depends entirely on the rules of the country where the activity takes place. Since each Member State applies its own VAT requirements, some allow UK companies to register directly, while others still require a locally established representative-particularly when goods are imported, stored, or sold in their territory.
In practice, this means that obligations can differ widely from one market to another. Some EU countries have removed the requirement for UK businesses, while others maintain stricter controls over non-EU operators and still expect a local intermediary to oversee VAT compliance and act as a point of contact for tax authorities.
Even when fiscal representation is not compulsory, many UK companies choose to appoint a specialist to avoid administrative errors, especially when working under DDP terms, managing imports or operating in countries where language and local procedures can be a barrier. A knowledgeable representative ensures accurate VAT handling and reduces the risk of delays or penalties.
At French Tax Online, we help UK businesses understand the exact requirements in each EU country and secure smooth, compliant operations across all markets where they trade.
Do EU Businesses Need Fiscal Representation in the UK?
Unlike many EU Member States, the United Kingdom does not generally require foreign businesses to appoint a fiscal representative for VAT purposes. EU companies can register directly with HMRC and manage their own filings, reflecting the UK’s preference for a flexible and accessible VAT system for non-resident traders.
That said, HMRC may still require a representative in specific situations-most often when a business has a record of late filings, incomplete declarations or outstanding VAT liabilities. This safeguard allows the tax authorities to ensure compliance where the risk of error or non-payment is higher. For most EU companies with a clean compliance history, VAT registration in the UK remains straightforward and does not involve appointing an intermediary.
Many foreign businesses nevertheless choose to work with a specialist to handle UK VAT obligations, especially when operating in a fast-changing regulatory environment. Digital reporting requirements, evolving post-Brexit rules and sector-specific obligations can make compliance more demanding than it appears at first glance. With professional support, EU companies can maintain smooth operations in the UK while avoiding administrative mistakes and unexpected penalties.
VAT Fiscal Representation Services in France
The Role and Liability of the Fiscal Agent
A fiscal representative plays a decisive legal role when a company must comply with VAT rules in a country where it has no permanent establishment. Their responsibility goes far beyond routine administrative support: they engage their own liability when signing VAT declarations and communicating with the tax authorities on behalf of the foreign business. For this reason, the agent must verify the accuracy of declarations, examine supporting documents and ensure that every operation complies with local VAT legislation.
In many jurisdictions, the fiscal agent is jointly and severally liable for any VAT that is underpaid or incorrectly reported by the non-resident business. This shared liability explains the thorough checks performed on invoices, import documentation and VAT calculations. The financial risk they assume requires a meticulous, methodical approach that offers a high level of security both to the tax authorities and to the business.
For companies operating from abroad, working with a qualified fiscal agent brings stability and reassurance. It ensures that VAT obligations are fulfilled without interruption and that all interactions with local tax administrations are handled professionally. By relying on an experienced specialist, foreign businesses can operate with confidence, knowing that their compliance is actively monitored while they focus on commercial growth.
VAT Fiscal Agent in France: Understand Your Obligations with Confidence
When You Must Appoint a Fiscal Agent
The need to appoint a fiscal agent depends entirely on the country where you carry out taxable activities and on whether local VAT rules require non-resident businesses to operate through an authorised local contact. For UK companies active in the EU, this obligation typically applies when goods are imported, stock is held in an EU Member State, or when transactions create a local VAT liability. Some countries allow direct VAT registration, while others still require a locally established agent to oversee compliance.
For EU businesses trading in the UK, the situation is different. The United Kingdom does not generally require the use of a fiscal agent, but HMRC may request one when a company has a history of late filings, inaccurate declarations or other compliance issues. In such cases, the appointed contact serves as an additional safeguard for the tax authorities.
Ultimately, the obligation-whether in the EU or the UK-depends on your activities, the movement of goods and the level of monitoring required by local administrations. Because requirements vary significantly across jurisdictions, assessing your VAT position before registering or starting operations is essential. With the right support, businesses can avoid delays, penalties and unnecessary complications, ensuring seamless and compliant cross-border trade.