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 (e.g. Bulgaria) or the registration form must be signed by a person with a local ID (e.g. 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.
-
Austria
-
-
Fiscal rep for non-EU companies
Required
-
Fiscal rep for EU companies
Not required
-
-
Belgium
-
-
Fiscal rep for non-EU companies
Required (except UK businesses post-Brexit)
-
Fiscal rep for EU companies
Not required
-
-
Bulgaria
-
-
Fiscal rep for non-EU companies
Required
-
Fiscal rep for EU companies
Not required
-
-
Croatia
-
-
Fiscal rep for non-EU companies
Required (except UK businesses post-Brexit)
-
Fiscal rep for EU companies
Not required
-
-
Cyprus
-
-
Fiscal rep for non-EU companies
Required (except UK businesses post-Brexit)
-
Fiscal rep for EU companies
Not required
-
-
Czech Republic
-
-
Fiscal rep for non-EU companies
Not required
-
Fiscal rep for EU companies
Not required
-
-
Denmark
-
-
Fiscal rep for non-EU companies
Required (except UK businesses post-Brexit, unless imports/exports are made)
-
Fiscal rep for EU companies
Not required
-
-
Estonia
-
-
Fiscal rep for non-EU companies
Required
-
Fiscal rep for EU companies
Not required
-
-
Finland
-
-
Fiscal rep for non-EU companies
Required
-
Fiscal rep for EU companies
Not required
-
-
France
-
-
Fiscal rep for non-EU companies
Required (except UK businesses post-Brexit)
-
Fiscal rep for EU companies
Not required
-
-
Germany
-
-
Fiscal rep for non-EU companies
Not required
-
Fiscal rep for EU companies
Not required
-
-
Greece
-
-
Fiscal rep for non-EU companies
Required
-
Fiscal rep for EU companies
Not required
-
-
Hungary
-
-
Fiscal rep for non-EU companies
Required
-
Fiscal rep for EU companies
Not required
-
-
Ireland
-
-
Fiscal rep for non-EU companies
Not required
-
Fiscal rep for EU companies
Not required
-
-
Italy
-
-
Fiscal rep for non-EU companies
Required (except UK businesses post-Brexit)
-
Fiscal rep for EU companies
Not required
-
-
Latvia
-
-
Fiscal rep for non-EU companies
Not required
-
Fiscal rep for EU companies
Not required
-
-
Lithuania
-
-
Fiscal rep for non-EU companies
Required (except UK businesses post-Brexit)
-
Fiscal rep for EU companies
Not required
-
-
Luxembourg
-
-
Fiscal rep for non-EU companies
Not required, but tax authorities might request a bank guarantee or cash deposit.
-
Fiscal rep for EU companies
Not required
-
-
Malta
-
-
Fiscal rep for non-EU companies
Not required
-
Fiscal rep for EU companies
Not required
-
-
Netherlands
-
-
Fiscal rep for non-EU companies
Not required
-
Fiscal rep for EU companies
Not required
-
-
Poland
-
-
Fiscal rep for non-EU companies
Required (except for Norwegian and UK businesses post-Brexit)
-
Fiscal rep for EU companies
Not required
-
-
Portugal
-
-
Fiscal rep for non-EU companies
Required
-
Fiscal rep for EU companies
Not required
-
-
Romania
-
-
Fiscal rep for non-EU companies
Required
-
Fiscal rep for EU companies
Not required
-
-
Slovakia
-
-
Fiscal rep for non-EU companies
Not required
-
Fiscal rep for EU companies
Not required
-
-
Slovenia
-
-
Fiscal rep for non-EU companies
Required
-
Fiscal rep for EU companies
Not required
-
-
Spain
-
-
Fiscal rep for non-EU companies
Required
-
Fiscal rep for EU companies
Not required
-
-
Sweden
-
-
Fiscal rep for non-EU companies
Required
-
Fiscal rep for EU companies
Not required
-
-
United Kingdom
-
-
Fiscal rep for non-EU companies
Not required
-
Fiscal rep for EU companies
Not required
-
We will call you back
Give us your contact details and our team will contact you to organize a demo and evaluate how you can integrate your system with our tool.