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Consequences of Brexit on VAT from 1 January 2021

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Tax representative

Entrepreneurs established in the United Kingdom who carry out operations subject to VAT in the Peninsula and the Balearic Islands must appoint a representative for the purposes of compliance with the obligations imposed in Law 37/1992, on tax on Added Value, unless there are mutual assistance instruments with the United Kingdom analogous to those established in the Community (art. 164.One.7 LIVA).