On 8th June, 2022, an extension of the deadline to appoint a tax representative for citizens and legal entities registered in the database of the Tax and Customs Authority (AT) and with an address in the United Kingdom was approved until 31st December 2022, with the alternative that, if they wish to adhere to the electronic notification system, they may do so from the second half of 2022, thus dispensing with the need for the appointment of a tax representative.

You can read more about the exemptions in our newsletter in the link below.