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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malta city view
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Malta
Fiscal rep for non-EU companies:
Not required
Fiscal rep for EU companies:
Not required
netherlands view
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Netherlands
Fiscal rep for non-EU companies:
Not required
Fiscal rep for EU companies:
Not required
poland view
Poland
Fiscal rep for non-EU companies:
Required (except for Norwegian and UK businesses post-Brexit)
Fiscal rep for EU companies:
Not required
portugal view
Portugal
Fiscal rep for non-EU companies:
Required
Fiscal rep for EU companies:
Not required
romania view
Romania
Fiscal rep for non-EU companies:
Required
Fiscal rep for EU companies:
Not required
slovakia city view
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Slovakia
Fiscal rep for non-EU companies:
Not required
Fiscal rep for EU companies:
Not required
slovenia city view
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Slovenia
Fiscal rep for non-EU companies:
Required
Fiscal rep for EU companies:
Not required
spain view
spain flag
Spain
Fiscal rep for non-EU companies:
Required
Fiscal rep for EU companies:
Not required
sweden view
sweden flag
Sweden
Fiscal rep for non-EU companies:
Required
Fiscal rep for EU companies:
Not required

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