Fiscal Representative
Category: registration
A local agent jointly liable for VAT obligations of a non-resident business.
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A fiscal representative is a locally established entity appointed by a non-resident business to handle VAT obligations in a foreign country. The fiscal representative is jointly and severally liable for the foreign business's VAT debts. Countries requiring fiscal representation include Norway, Switzerland, and some non-EU countries; within the EU, requirements vary by member state.
A fiscal representative is required when a non-EU business needs to register for VAT in an EU member state but has no established presence there. The representative acts as a local point of contact for tax authorities and shares joint liability for VAT obligations. Requirements vary by country: some EU states mandate a fiscal representative for all non-EU sellers, while others only require one under specific circumstances. The representative typically handles VAT return preparation and filing, and communicates with tax authorities on behalf of the registered business. Costs range from €500 to €2,000 per year depending on the jurisdiction and complexity of the seller's operations.
Examples
- • A non-EU seller registering for Norwegian VAT must appoint a fiscal representative who is jointly liable for all VAT obligations.
- • Some EU countries (e.g., France, Italy) require non-EU businesses to appoint a fiscal representative for VAT registration.
- • Fiscal representative services typically cost €2,000-5,000 per year, depending on the country and transaction volume.