What is Fiscal Representation?

Some EU countries require a non-EU based business to use a Fiscal Representative. A Fiscal Representative is a locally established business that is jointly liable for any VAT owed by a non-EU taxpayer. Depending on the country, they may require bank guarantees and increased fees.

Below you can find a list of EU countries and whether they require non-EU based businesses to use a Fiscal Representative.

Country  Is Fiscal Representation Required?  Notes 
Austria Yes  
Belgium  Yes A bank guarantee must be put in place with the tax authorities. 
Bulgaria Yes  
Cyprus Yes  
Czech Republic No  
Denmark Yes   
Estonia Yes  
Finland Yes  
France Yes/ No UK businesses will not require fiscal representation in France after 1st January 2021. Other non-EU businesses will require fiscal representation.  
Germany No  
Greece Yes  
Hungary Yes  
Ireland No  
Italy Yes A bank guarantee may be required if VAT liability is over EUR 5000 
Latvia No  
Lithuania Yes  
Netherlands Yes / No If using the Article 23 deferred imports, a fiscal representative is required.  
Norway Yes  Unless using the VOEC system 
Poland Yes  
Portugal Yes  
Romania Yes  
Slovakia  No  
Slovenia  Yes  
Spain  Yes  
Sweden Yes  
Switzerland Yes  
United Kingdom No  

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