Reminder of the rules applicable to tax representation for UK companies after Brexit:
France
- Tax representation required for UK companies wishing to file a VAT refund claim through the 13th Directive.
- No tax representation required for British companies with taxable transactions in France.
Belgium
- Bank guarantee to be issued to the Belgian authorities.
- Tax representation required for UK companies with taxable transactions in Belgium.
Netherlands
- Bank guarantee to be issued to the fiscal representative.
- Tax representation required for UK companies wishing to benefit from the reverse charge mechanism for VAT due on importation into the Netherlands (Article 23).
