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|
|Belgium||Yes||A bank guarantee must be put in place with the tax authorities.|
|France||Yes/ No||UK businesses will not require fiscal representation in France after 1st January 2021. Other non-EU businesses will require fiscal representation.|
|Italy||Yes||A bank guarantee may be required if VAT liability is over EUR 5000|
|Netherlands||Yes / No||If using the Article 23 deferred imports, a fiscal representative is required.|
|Norway||Yes||Unless using the VOEC system|