The following EU countries require fiscal representatives for non-EU established businesses with local EU VAT registrations. Countries vary on the requirements based on location of the taxpayer and business model, so please consider this a first-level indication. The EU plans to sign mutual tax assistance cooperation agreements with non-member states that should eliminate the need for fiscal representation for businesses coming into the EU from the co-signature states. So far, it has only signed such as deal with Norway. As part of the Brexit UK leaving the EU VAT regime negotiations, this is being discussed so UK businesses are not obliged to appoint representatives in the states below.Avalara can provide free details for your business on request. Avalara provides an in-house fiscal rep services for all these countries as part of its automated VAT registration and returns service. Contact us to learn if you need a fiscal rep.

EU Country

Fiscal representative required?

Comments

Austria

Yes

VAT agent required with no shared liability

Yes

Bulgaria

Yes

Croatia

Yes

Cyprus

Yes

Some excemptions for direct registrations

Czech Republic

Denmark

Yes

Estonia

Yes

Finland

Some exceptions for distance sellers

Germany

VAT agent required with no shared liability

Greece

Yes

Hungary

Yes

Ireland

Yes

Latvia

Lithunia

Yes

Luxembourg

May require tax office cash deposit

Malta

Some exceptions

Netherlands

Yes

Only for import VAT licenses

Yes

Portugal

Yes

Romania

Yes

Slovakia

Slovenia

Yes

Yes

Not joint liable

Sweden

Yes

VAT agent required with no shared liability

Non EU

Fiscal representative required?

Comments

Iceland

Yes

Norway

Yes

No longer for EU businesses

Switzerland

Yes

United Kingdom

At tax office request only

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