Registration Information VAT Guides

Why Register for VAT in Foreign Jurisdictions?

Businesses who provide goods or services in a jurisdiction with a VAT regime must comply with the relevant VAT laws of that country, and this will often include registration and filing requirements.

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Non-resident VAT registration

All EU and many non-EU countries permit non-resident VAT registration if a business undertakes taxable activity in the country. Rules for registration may differ to those for local businesses.

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De-registration of VAT

If a business no longer makes taxable supplies in a country, and has no reason to be registered for VAT, de-registration or de-activation from VAT may be required.

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Fiscal Representation

If businesses are not established in a country, local representation may be required to register for VAT and remain compliant. This is particularly important for non-EU businesses.

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Retrospective VAT Registration

Obligations to register for VAT may arise at various points. Businesses must ensure registration is effected at the correct time to avoid non-compliance and the imposition of penalties and interest.

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Importer of Record and EORI Registration

When goods are brought into the EU, duties and VAT will be due from the importer of record, who requires an EORI number. Businesses must consider the structure of their imports.

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