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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France
Fiscal rep for non-EU companies:
Required (except UK businesses post-Brexit)
Fiscal rep for EU companies:
Not required
germany view
Germany
Fiscal rep for non-EU companies:
Not required
Fiscal rep for EU companies:
Not required
greece view
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
italy view
Italy
Fiscal rep for non-EU companies:
Required (except UK businesses post-Brexit)
Fiscal rep for EU companies:
Not required
latvia city view
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Latvia
Fiscal rep for non-EU companies:
Not required
Fiscal rep for EU companies:
Not required
lithuania city view
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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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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

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