VAT
Selling into the EU can require VAT registration in one or more member states, and some require a UK company to appoint a fiscal representative.
Written and reviewed by Waqas Sagar Member of ICAEW, Fellow of ACCA, Fellow of AAT, a double graduate and entrepreneur at heart, helping startups grow and serving thousands of businesses nationwide with an excellent team. Published by LimitedCompany.Accountants, 12 London Road, Morden, London SM4 5BQ. Reviewed 12 September 2026 against 2026/27 UK rates and current Companies House and HMRC guidance.
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QuickBooks PartnerCertified ProAdvisor100+ yearsCombined team experienceFully insuredUp to £2m indemnityA UK company selling goods held in the EU, or exceeding certain thresholds there, may need to register for VAT in an EU member state, and some states require a non-EU business to appoint a local fiscal representative who is jointly liable for the VAT. Using OSS, IOSS or an EU marketplace can often avoid this.
When EU registration is triggered
Fiscal representation
A UK company selling goods held in the EU, or exceeding certain thresholds there, may need to register for VAT in an EU member state, and some states require a non-EU business to appoint a local fiscal representative who is jointly liable for the VAT. Using OSS, IOSS or an EU marketplace can often avoid this.
Holding stock in an EU fulfilment centre, such as under a pan-EU or country-specific Amazon programme, usually creates a local VAT registration requirement in that country regardless of sales value. Selling goods already located in the EU to EU consumers has the same effect.
By contrast, dispatching goods from the UK direct to EU consumers below the low value consignment threshold can often be handled through the Import One Stop Shop without separate country-by-country registrations.
As a non-EU business, some member states require you to appoint a fiscal representative, an EU-established agent who submits returns on your behalf and can be held jointly liable for VAT you fail to pay. Others allow direct registration without one. The requirement is set by each country, not by the EU as a whole.
Because a fiscal representative takes on shared liability, they usually require a deposit or bank guarantee and charge an ongoing fee, so it is worth checking whether OSS, IOSS or working through a marketplace can remove the need entirely before appointing one.
Rates, thresholds and deadlines quoted here reflect the 2026/27 UK position and current Companies House and HMRC guidance. Check GOV.UK, or ask us, before relying on them for your own company.
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We work with company directors across London and Surrey from our office at 12 London Road, Morden, London SM4 5BQ. Pick your area, or send the form below and we will call you back.
Frequently asked
It covers distance sales of goods dispatched from one member state to consumers in others, but not stock held locally in multiple countries, which still needs local registration.
No, it varies by country. Some, such as Germany, generally do not require it for a UK company; others do.
Many UK accountants coordinate with EU VAT specialists or local agents, since EU registrations and returns fall outside HMRC and need in-country filing.
Keep bank statements, sales and platform reports, purchase invoices, payroll records, VAT workings, finance agreements and Companies House correspondence. We confirm the exact list at onboarding and identify gaps before a filing deadline becomes urgent.
The fee depends on transaction volume, record quality, VAT and payroll requirements, historic catch-up and the level of reporting needed. We agree a fixed scope and price before technical work starts, with published packages available on our fees page.
Yes. We request professional clearance, collect the prior records and authorities, check the next Companies House and HMRC deadlines, and give you one clear handover list. The process is normally completed remotely.
Yes. We work through secure cloud records, scheduled reviews and digital approvals, while keeping a named team available by phone, video call and email. Clients can also visit our Morden office by appointment.
We regularly work with Xero, QuickBooks, FreeAgent, Sage and connected sales or expense apps. The right setup depends on transaction volume, integrations and the reports you need, not simply the software brand.
The relevant calendar may include annual accounts, Corporation Tax payment and return dates, confirmation statements, VAT returns, payroll submissions and Self Assessment. We map the dates from your company year end and registrations.
No. This page explains general UK rules and common accounting treatment. Your facts, contracts and wider tax position must be reviewed before you rely on a conclusion.
Included approach
Check the current rules
Deadlines, thresholds and filing rules change. GOV.UK and Companies House publish the current statutory position; advice should then be applied to your company’s circumstances.
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