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,

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 often confused under the label IOSS fiscal representative : the IOSS intermediary and the fiscal representative. These two compliance obligations serve different purposes. The IOSS covers B2C con

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 2002, EU businesses no longer require fiscal representation for cross-border EU trading, but non-EU companies still face mandatory appointment in many member states. Joint liability, VAT registration, declaration accuracy, and country-specific rules make choosing the right representative criti

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

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

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,

Value Added Tax (VAT) is a consumption tax applied to most goods and services sold in the European Union. When your business becomes liable for VAT in any EU Member State, you’re legally required to register for a VAT number. This number allows you to: Charge VAT correctly on your invoices. Submit periodic VAT returns. Claim VAT refunds (where applicable). Remain compliant with national tax authorities. However, VAT registration for your business isn’t one size fits all. Each

What Is the OSS Scheme? The One Stop Shop (OSS) is a simplified VAT reporting system introduced by the European Union to make cross-border selling easier for businesses. It was launched in July 2021 as part of the EU VAT ecommerce package. It was designed to remove the burden of registering for VAT in every single EU country where you sell. Before OSS, if your business sold goods to consumers in multiple EU countries, you had to register for VAT separately in each country onc