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UK companies must have a fiscal representative from 2021

Due to the Brexit and the end of the respective transition period between the UK and EU on 31 December 2020, the UK companies must appoint their fiscal representative in Estonia as described below.

The UK company, which has been already registered for VAT in Estonia before the year 2021 and which does not have any permanent establishment in Estonia, must appoint its fiscal representative approved by the Estonian tax authorities by 1 February 2021, at the latest (the list of such fiscal representatives can be found on the website of the tax authorities: https://www.emta.ee/eng/business-client/registration-business/tax-representatives-non-residents). Also, by the same date the UK company must inform the Estonian tax authorities about its appointed fiscal representative and send the agreement concluded with the fiscal representative by e-mail to the following address of the tax authorities: emta@emta.ee.

If the UK company will have the liability to register for VAT in Estonia in 2021 or after, and it will be registered for VAT in the Estonian Tax and Customs Board, without having a permanent establishment in Estonia, then upon VAT registration such UK company must also appoint its fiscal representative in Estonia.

IMG Numeri OÜ, in co-operation with IMG Konsultant AS, which has provided fiscal representative services in Estonia already from the year 2004, is pleased to assist UK companies in fulfilling their new Estonian VAT liabilities as described above.

We offer tax advice as a separate service as well as part of our accounting service.

Call +372 686 7110 or e-mail numeri@numeri.ee us for information today!