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VAT fiscal representative : Definition & obligations in 2026
A VAT fiscal representative acts as a formal intermediary between a foreign business and local tax authorities, handling VAT registration, filings, and payments on its behalf. For non-EU companies trading within the EU, this arrangement is often legally mandatory. Understanding fiscal representation is essential for any business operating across borders. What is a VAT fiscal representative ? A fiscal representative is an individual or entity, typically a tax advisor, lawyer,
May 26


IOSS fiscal representative : what you need to know
Before July 1, 2021, goods under €22 entered the EU without import VAT. That loophole closed overnight. The IOSS scheme reshaped cross-border VAT compliance for every non-EU seller targeting European consumers, and with it came a sharper need to distinguish between two distinct roles : the IOSS intermediary and the fiscal representative. These two compliance obligations serve different purposes. The IOSS covers B2C consignments with an intrinsic value of €150 or less, importe
May 26


Tax representative VAT : guide & obligations 2026
A tax representative for VAT purposes is a tax-registered entity acting on behalf of foreign companies to manage VAT obligations and serve as a liaison with local tax authorities. Since 2003, EU businesses no longer require fiscal representation for cross-border EU trading, but non-EU companies still face mandatory appointment in most member states. Joint liability, VAT registration, declaration accuracy, and country-specific rules make choosing the right representative criti
May 26


Exceeding the EU VAT Threshold: Risks, Penalties, and Compliance Steps
Expanding your business into the European Union is one of the most effective ways to scale. With a single market of over 440 million consumers, the growth potential is massive. However, as your sales grow, so do your tax obligations. If you are an e-commerce seller, a marketplace vendor, or a non-EU business selling to European customers, you’ve likely heard of the "VAT threshold." But what happens when you actually cross it? Exceeding the EU VAT threshold is a critical compl
May 19


Greece VAT Registration vs. OSS: Which One Do You Actually Need?
If you are an international seller looking to tap into the Greek market, you’ve likely hit a wall of acronyms: VAT, OSS, IOSS, and myDATA. It’s enough to make any business owner hesitate. But in 2026, the stakes are higher than ever. Choosing the wrong compliance path doesn’t just mean extra paperwork; it can lead to frozen shipments, heavy penalties, and even being barred from major marketplaces. At Global Trade Business, we see this confusion daily. The reality is that the
May 19


Apply for an IOSS Number: The Complete Guide for Non-EU Businesses Selling to the EU
If you are a non-EU e-commerce seller, you’ve likely noticed that the European market is both incredibly lucrative and incredibly complex. Since July 2021, the rules for VAT (Value Added Tax) on cross-border sales have shifted significantly. The old "de minimis" exemption, which allowed low-value shipments to enter the EU tax free, is gone. Today, every single commercial item entering the EU is subject to VAT. For many businesses, this meant a sudden surge in customs delays,
May 19


When and Where You Need VAT Registration in the EU
If you’re doing business in Europe (whether you’re an online seller, wholesaler, or service provider), VAT registration is one of the...
Oct 9, 2025


Selling to Multiple EU Countries? Here’s Why You Need the OSS Scheme
Selling to customers in different EU countries can be a huge growth opportunity. However, it also comes with complicated tax obligations....
Oct 9, 2025
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