European Union ECJ AG Opinion: n the absence of a permanent establishment, Airbnb does not have to appoint a tax representative 11 July 2022
France Tax systems and reporting and accounting obligations – Reporting obligations and formalities – Specific obligations and formalities – Taxable persons not established in France – Taxable persons established outside the European Union: tax representation 30 June 2022
European Union EU VAT Directive 2006/112/EC explained: Art. 204 – Persons liable to pay VAT to the authorities – Fiscal Representative 18 June 2022
European Union Comments on ECJ C-714/20: EU import indirect representative not liable for VAT 16 May 2022
United Kingdom HMRC Form: Appoint a tax representative if you are a non-established taxable person registering for VAT in the UK 04 May 2022
United Arab Emirates Choosing FTA-Approved TAX Agents in the UAE: Everything You Need to Know 03 February 2022
Switzerland Swiss VAT deemed supplier platform liabilities; voluntary annual VAT return & payments 14 October 2021
United Kingdom Form: Appoint a tax representative if you’re distance selling into Northern Ireland 23 September 2021
European Union Fiscal Representation Post-Brexit – Requirements for UK Companies Trading in the EU 21 September 2021
Lithuania Lithuania State Tax Inspectorate recently announced updates related to Brexit 15 September 2021
Belgium Rules amended for calculating guarantee when VAT fiscal representative is appointed 04 September 2021
European UnionFrance Flashback on ECJ Cases – C-624/10 (Commission v France) – National laws requiring a tax representative to be appointed by a foreign seller or service provider 20 August 2021
Belgium Changes regarding fiscal representation and the submission of the forms 604A,604B and 604C 18 August 2021
Belgium VAT registration with a fiscal representative in Belgium: new guarantee rules will create more burdens for foreign taxpayers 29 July 2021
Portugal VAT rights and obligations applicable to non-resident taxable persons who carry out supplies of goods or services 11 May 2021
Bulgaria UK companies without a fiscal representative in Bulgaria face VAT number deactivation 19 April 2021
Macedonia Further harmonization with the EU VAT: determining the place of supply of services, introduction of “tax representative”, 19 April 2021