• Fiscal representation
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    Fiscal representation

    Some countries require all non-EU companies to appoint a fiscal representative when registering for VAT. This requirement has been waived in a number of Member States. For EU companies, it is always possible to register directly in any EU country. Some local requirements may however suggest a fiscal representative also for EU companies in certain jurisdictions. For example, if you need a correspondence address (eg Bulgaria) or the registration form must be signed by a person with a local ID (eg. Spain) it is easier to appoint someone locally.

    Non-EU countries like Switzerland or Iceland require a fiscal representative to be appointed. Norway has recently announced plans to waive the fiscal representative requirement for all EEA based companies. 

    Where a fiscal representative is appointed, this representative is, in most cases, jointly and severally liable for the obligations of the represented company in the country of registration.

     
     
     
    Country Fiscal rep for non-EU companies Fiscal rep for EU companies

    Austria

    Required

    Not required

    Belgium

    Required

    Not required

    Bulgaria

    Required

    Not required

    Croatia

    Required

    Not required

    Cyprus

    Required

    Not required

    Czech Republic

    Required

    Not required

    Denmark

    Required

    Not required

    Estonia

    Required

    Not required

    Finland

    Required

    Not required

    France

    Required

    Not required

    Germany

    Not required

    Not required

    Greece

    Required

    Not required

    Hungary

    Required

    Not required

    Ireland

    Not required

    Not required

    Italy

    Required

    Not required

    Latvia

    Not required

    Not required

    Lithuania

    Required

    Not required

    Luxembourg

    Not required

    Not required

    Malta

    Not required

    Not required

    Netherlands

    Not required

    Not required

    Poland

    Required

    Not required

    Portugal

    Required

    Not required

    Romania

    Required

    Not required

    Slovakia

    Not required

    Not required

    Slovenia

    Required

    Not required

    Spain

    Required

    Not required

    Sweden

    Required

    Not required

    United Kingdom

    Not required

    Not required

     
     

    Marosa offers fiscal representative services in every European country. Contact us for more information