Due to Brexit, the United Kingdom is to be considered as a non-EU Member State as of 1 January 2021.
Consequently, and due to a decision from the Polish Tax Authorities dated on 10 December 2020, British companies with VAT obligations in Poland should be obliged to appoint a fiscal representative in Poland from 1 January 2021.
However, the agreement concluded between the EU and the UK on 24 December 2020 contains a clause on assistance in the recovery of VAT tax claims, which, if it has the same scope as the one concluded with Norway a few years ago, could allow British companies to be exempted from the obligation to appoint a fiscal representative in Poland.
In this regard, the Polish Tax Authorities have published a draft of a decree which will be signed and published in the nearest future, indicated that British companies carrying out operations for which they are liable for VAT in Poland are exempted from the obligation to appoint a fiscal representative in Poland.
However, British companies may still appoint a tax agent in Poland to fulfill their VAT obligation in Poland.
Know more in which cases can European Union Member States impose the appointment of a fiscal representative.
Source: Polish Government (in Polish)
