Following the United Kingdom’s exit from the European Union and the end of the transition period on 31 December 2020, a transitional regime for compliance with the obligation to appoint a tax representative for residents in the United Kingdom was approved by Order No. 514/2020.XXI
According to this transitional regime:
- Citizens and legal persons who are registered in the database of the Tax Authority (AT) and have an address in the United Kingdom may appoint a tax representative from 1 January until 30 June 2021 without any penalty;
- Until 30 June and in cases where a tax representative has not yet been appointed, the AT’s correspondence will continue to be addressed to the United Kingdom;
- As regards new registrations and the commencement of activity and changes of address to the United Kingdom, the appointment of a representative is mandatory under the general terms without the application of any transitional period.
Finally, it should be noted that, according to the EU Settlement Scheme, nationals of Member States who have established their residence in the United Kingdom by 31 December 2020 must apply for resident status in that country with the British authorities by 30 June 2021.