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Courtries 

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In some of the EU countries, it is mandatory to appoint a fiscal representative to register for the VAT.

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What is a fiscal representative?

In general, a fiscal representative is required for non-EU businesses that are registered for VAT in the EU and conduct taxable transactions in the EU. However, the requirements for fiscal representation may vary depending on the country and the specific circumstances of the non-EU business.

Our duties:

  • Registering for taxes: The fiscal representative is responsible for registering the non-resident business for taxes in the foreign country where it is not established.

  • Filing tax returns: The fiscal representative prepares and files tax returns on behalf of the non-resident business in the foreign country.

  • Paying taxes: The fiscal representative is responsible for paying taxes on behalf of the non-resident business in the foreign country.

  • Communicating with tax authorities: The fiscal representative acts as a liaison between the non-resident business and the tax authorities in the foreign country, and is responsible for responding to any tax-related inquiries or audits.

  • Maintaining tax records: The fiscal representative is responsible for maintaining accurate and complete tax records on behalf of the non-resident business in the foreign country.

When do you need to appoint a fiscal representative?

In general, a fiscal representative needs to be appointed when a non-EU company is registered for VAT in an EU member state and is engaged in taxable activities in the EU but does not have a permanent establishment in the EU. The specific situations where a fiscal representative may need to be appointed include:

 

  1. Non-EU businesses: If a non-EU business is registered for VAT in the EU and conducts taxable transactions in the EU, such as selling goods or providing services, it may be required to appoint a fiscal representative.

  2. EU businesses: If an EU business is registered for VAT in one EU member state and conducts taxable transactions in another EU member state, it may be required to appoint a fiscal representative in the country where it conducts the taxable transactions.

  3. Distance selling: If a business exceeds the distance selling threshold in an EU member state, it may be required to register for VAT in that member state and appoint a fiscal representative.

  4. Import and export: If a business is involved in import and export activities, it may be required to appoint a fiscal representative.

 

 

Do I need more than one VAT number?

Yes, it is possible to have more than one VAT number, depending on your business activities and the countries where you operate.

In the European Union (EU), for example, a business may have multiple VAT numbers if it operates in multiple EU member states. Each EU member state has its own VAT identification number (VATIN) system, and a business that is registered for VAT in multiple member states will have a separate VAT number for each country where it is registered.

Similarly, if a business operates in countries outside the EU, it may be required to register for VAT or other equivalent taxes in those countries and obtain a separate VAT number.

It is important to note that the rules and requirements for VAT registration and compliance can vary depending on the country and the type of business activities involved. Therefore, it is recommended to talk to one of our VAT experts to seek professional advice to ensure compliance with the relevant regulations.

Countries where we mainly work in 

Belgium

Germany

United Kingdom

France

Netherlands

Italy

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Spain

If the country that you would like to register for a VAT is not listed, 

contact one of our VAT experts 

Talk to one of our experts in order to expand the business in the most efficient way.

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