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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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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France
Fiscal rep for non-EU companies:
Required, except UK businesses and those established in countries with whom France signed an agreement for mutual assistance. Full list of countries with an agreement: Antigua and Barbuda, Armenia, Aruba, Australia, Azerbaijan, Bosnia-Herzegovina, Cape Verde, Cook Islands, Curaçao, Dominica, Ecuador, Faroe Islands, French Polynesia, Georgia, Ghana, Greenland, Grenada, India, Iceland, Jamaica, Japan, Kenya, Kuwait, Mauritius, Mexico, Moldova, Nauru, New New Zealand, Niue, North Macedonia, Norway, Pakistan, Republic of Korea, St. Barthelemy, St. Martin, St. Maarten, South Africa, Tunisia, Turkey, United Kingdom of Great Britain and Northern Ireland, Ukraine, Vanuatu.
Fiscal rep for EU companies:
Not required
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Germany
Fiscal rep for non-EU companies:
Not required
Fiscal rep for EU companies:
Not required
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Greece
Fiscal rep for non-EU companies:
Required
Fiscal rep for EU companies:
Not required
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Hungary
Fiscal rep for non-EU companies:
Required
Fiscal rep for EU companies:
Not required
ireland view
ireland flag
Ireland
Fiscal rep for non-EU companies:
Not required
Fiscal rep for EU companies:
Not required
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Italy
Fiscal rep for non-EU companies:
Required (except UK businesses post-Brexit)
Fiscal rep for EU companies:
Not required
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Latvia
Fiscal rep for non-EU companies:
Not required
Fiscal rep for EU companies:
Not required
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Lithuania
Fiscal rep for non-EU companies:
Required (except UK businesses post-Brexit)
Fiscal rep for EU companies:
Not required

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