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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.

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