Fiscal representative obligations

Some countries require all non-EU companies to appoint a fiscal representative when registering for VAT.

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. However, some local requirements may still require 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.

Select a country
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austria flag
Austria
Fiscal rep for non-EU companies:
Required
Fiscal rep for EU companies:
Not required
belgium_view
Belgium
Fiscal rep for non-EU companies:
Required (except UK businesses post-Brexit)
Fiscal rep for EU companies:
Not required
bulgaria flag
Bulgaria
Fiscal rep for non-EU companies:
Required
Fiscal rep for EU companies:
Not required
croatia view
croatia flag
Croatia
Fiscal rep for non-EU companies:
Required (except UK businesses post-Brexit)
Fiscal rep for EU companies:
Not required
cyprus beach
Cyprus
Fiscal rep for non-EU companies:
Required (except UK businesses post-Brexit)
Fiscal rep for EU companies:
Not required
czech republic_view
czech republic flag
Czech Republic
Fiscal rep for non-EU companies:
Not required
Fiscal rep for EU companies:
Not required
denmark view
denmark flag
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 city view
estonia flag
Estonia
Fiscal rep for non-EU companies:
Required
Fiscal rep for EU companies:
Not required
finalnd view
finland flag
Finland
Fiscal rep for non-EU companies:
Required when the foreign company is based in country other than a EU Member State or Norway, and applies for a voluntary VAT registration under Section 12(2) of the VAT Act.
Fiscal rep for EU companies:
Not required

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