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Global VAT numbers – German limited fiscal representation

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Global VAT numbers – German limited fiscal representation

Limited fiscal representation allows taxpayers to avoid a VAT registration by using the VAT number of the representative on certain customs transactions.

Limited fiscal representation may only be performed by tax advisors and tax lawyers as well as German freight companies offering such services for their customers. The fiscal representative has to comply with all regulations which apply to the tax person he is representing (preparation of documentation of invoices, issuance of invoices, preparation and submit of tax returns).