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
Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.
united kingdom view
united kingdom flag
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.

Latest news

hungary city view

Intrastat Hungary 2026: New Reporting and Statistical Value Thresholds

Hungary Intrastat 2026 thresholds: HUF 500M arrivals, HUF 200M dispatches, new statistical value limits and exemption rules based on data quality.

Rome view

Italy New Intrastat Threshold 2026

Italy has introduced a revised Intrastat reporting threshold for intra-EU acquisitions of goods. From 2026, businesses must monitor quarterly acquisitions totalling EUR 2,000,000 or more to determine monthly Intrastat obligations. Practical guidance for compliance.

european union flag

Peppol: Changing Service Provider

Learn more about what to consider when changing Peppol service provider

european union flag

How to Become a PEPPOL Registered Business

Discover all you need to know about Peppol registration and how can Marosa help you enrolling in Peppol.

hungary city view

Hungary VAT Compliance: Key Changes 2026

Hungary VAT 2026 updates explained: new VAT, Ledgers and ESPL forms, detailed reclaimable VAT reporting and ÁNYK phase-out.

Spain Introduces a New Guarantee Regime for Fuel Withdrawals from VAT Warehouses

Spain introduces a new VAT guarantee regime for fuel withdrawals from VAT warehouses from February 2026, impacting international fuel traders and energy groups.

european union flag

European Commission Publishes the 2026 Combined Nomenclature (CN)

The European Commission has published the 2026 Combined Nomenclature (CN), effective from 1 January 2026. Learn what’s changing, why it matters and how businesses can prepare.

poland city view

Poland: New JPK_VAT Structures to Align with KSeF

Poland’s Ministry of Finance released the new JPK_VAT structures for monthly and quarterly reporting aligning SAF-T with KSeF, and regulation introduces new invoice markings, purchase record obligations, and packaging deposit reporting rules, effective from February 2026.

bulgaria view

Bulgaria Joins the Eurozone: What Businesses Need to Know

Discover how Bulgaria’s adoption of the euro on 1 January 2026 will impact VAT compliance and business operations. Learn key dates, the fixed conversion rate, and what steps to take now.

cyprus sea view

Cyprus Extends 0% VAT Rate on Essential Goods Until End of 2026

Cyprus extends 0% VAT rate on essential goods until 31 December 2026