EU Sticks to VAT-Representative Requirement for UK Businesses

December 4, 2025, 5:25 PM UTC

The EU remains committed to requiring British businesses appoint a representative under the bloc’s value-added tax import rules, even as the UK maintains its objections.

Obliging British firms to have a fiscal representative in order to use the EU’s Import One Stop Shop, “under either the current arrangements” or changes the EU may make, is “an unnecessary administrative burden,” the UK said at a joint meeting on VAT matters.

The UK’s position is that overall, the existing VAT framework is “clearly working well,” according to minutes of an Oct. 2 meeting released Wednesday. But with respect to the fiscal representative ...

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