
Tax Representation in UK – 7/28
Brexit has led to the United Kingdom being considered as a third country since 1 January 2021. Setting up a fiscal representation is a solution to keep up with new regulation…

Brexit has led to the United Kingdom being considered as a third country since 1 January 2021. Setting up a fiscal representation is a solution to keep up with new regulation…

Depending on their mode of business, foreign companies must set up a tax representation in Ireland. The tax representative is responsible for preparing the various declarations resulting from this implementation (VAT, Intrastat, DEB, ESL, etc.).

A foreign company which carries out transactions subject to VAT in Spain must, in certain cases, appoint a tax representative established in Spain and responsible for carrying out the formalities incumbent on that company.

A foreign company which carries out transactions subject to Netherlands VAT must, in certain cases, appoint a tax representative established in the Netherlands and responsible for carrying out the formalities incumbent on that company.

A foreign company that carries out transactions subject to German VAT in Germany must, in certain cases, settle a Tax Representation in Germany in order to carry out the formalities incumbent on that company.
Foreign companies (i.e. companies whose domicile or registered office is established abroad and which do not have a permanent establishment in Belgium) must register for VAT purposes if they carry out transactions for which they must themselves satisfy VAT in Belgium or for which a right of deduction is thereby granted for them.
They can therefore appoint a tax representative in Belgium.
In certain cases, a foreign company carrying out transactions in France that are subject to French VAT must appoint a tax representative established in France to carry out the formalities incumbent on the company.

Many foreign entities belonging to the Olympic, Paralympic, or sports movement will be required to temporarily conduct certain activities in France during the year 2024. VAT could be a subject !