What effect can rescinding a power of attorney have on my fiscal representative?

When you decide to rescind the Power of Attorney (POA) with your current fiscal representative, your VAT number will remain active. However, the current fiscal representative will no longer be authorised to act on your behalf. If you are a direct identifier in the member state, then you do not need to worry. If you are an indirect identifier then it is advisable to get a new fiscal representative if you wish to continue with your active VAT number.   

In Member States where a fiscal representative is a requirement, you have 14 days to switch to a new one should your current representative rescind their POA. Otherwise, the Tax Authority may proceed to deregister your VAT registration.  

To avoid any interruptions, we recommend having your new fiscal representative’s POA ready to go before you cancel with your current one. This way, you’ll ensure a seamless transition and maintain your VAT registration without any issues.  

Please note that there is no refund for the annual fiscal representative fee if you choose to rescind the power of attorney in the middle of the year.