This is one question that some UK companies need to be asking themselves, specially if trading on a DDP Basis with EU customers.
Leaving the EU Customs union on the 31st December 2020 without a deal, could mean UK companies would be considered as a 3rd party country and thus may be required to registered for VAT in one of the EU member states and thus appoint a fiscal representative.
A recent article from vatupdate.com provides a list of which EU countries have this requirements for Non-EU countries.
To check the list, visit their website here
