VAT news tagged as "Fiscal representative"


France VAT fiscal representative

April 5th, 2017

France has updated the list of non-EU countries whose businesses are required to appoint a French fiscal representative if they are French VAT registered. Argentina has been added to the list – meaning Argentinian companies or sole traders etc. VAT registered in France must now appoint a local tax representative.  A range of new countries …


Serbia VAT representative

June 2nd, 2016

The Serbian Ministry of Finance has confirmed the requirements of the appointment of a approved tax representative by foreign companies registering for VAT. This is required for foreign companies providing VAT supplies in the country, typically goods. If the non-resident entity does not appoint a representative, then the local customer potentially becomes liable for the …


Norway VAT fiscal representation

April 25th, 2016

Norway has issued a consultation paper on 22 April 2016 on dropping the requirement for a non-resident businesses from other European Economic Area countries having to appoint of VAT fiscal representative. EEA VAT requirements The consultation follows a reasoned opinion from the EEA Surveillance Authority in 2012 that the requirement was in breach of the …


Serbia VAT update

September 27th, 2015

The Serbian government has proposed a range of amendments to the VAT Law. Once approved by the parliament, they will enter into law in October 2016. The VAT changes include: Where there is a transfer of a going concern that is not liable to VAT, the buyer will be subject to VAT if the assets …


Norway to loosen VAT representation requirements

July 12th, 2015

Foreign companies may faces less onerous requirements for VAT registering as non-residents traders in Norway. Following a ruling made by EFTA (European Free Trade Association) in 2012, Norway changed the fiscal representation rules to drop the tax agent requirement for countries with which Norway had signed up for Mutual Assistance Directive. This allows national tax authorities …


Hungary tax agents for VAT recovery and VAT warehouse requirements

December 28th, 2013

There have been a number of further changes to the Hungarian 2014 tax Bill. The new changes to the Hungarian VAT regime include: Foreign tax payers’ agents for VAT refunds In accordance with the EU VAT Directive, EU companies without a permanent establishment in Hungary may now use local tax agents to represent them for …


Latvia VAT 2014 changes

December 22nd, 2013

There have been a number of changes to the Latvian VAT code which will come into effect in January 2014.  This includes: For advertising costs, the low-value gift thresholds will not apply The requirement to appoint a VAT fiscal representative by non-resident taxable persons is withdrawn Services provided between members of cost savings agreements will …


Morocco introduces reverse charge for VAT non-resident traders

November 30th, 2013

The Moroccan Finance Act 2014 contains plans to close the option of non-resident traders (no permanent establishment or nexus) to VAT register.  Instead, the VAT reverse charge will apply. Moroccan non-resident VAT registrations Currently, foreign traders providing goods or services in Morocco must register for TVA (VAT), and there is no VAT registration threshold.  This …