Fiscal representative in Estonia
Non-EU businesses selling in Estonia are required to appoint an Estonian fiscal representative when registering for value added tax (VAT). The representative must be established in Estonia and is jointly and severally liable for all VAT obligations, including any unpaid VAT, interest, and penalties.
A fiscal representative acts as the local VAT agent responsible for ensuring the accurate and timely filing of VAT returns, payment of VAT due, and compliance with local VAT rules. Appointment of a fiscal representative is mandatory for all non-EU businesses registering for Estonian VAT.
Fiscal representatives in Estonia are legally responsible for the full VAT compliance of their clients. If they fail to fulfil their obligations or are complicit in misreporting, they may be held accountable for any outstanding tax liabilities or fines.
Avalara offers a global fiscal representative service as part of its international VAT registration and compliance solution. We help businesses around the world manage their Estonian VAT obligations with expert support and automated filing systems.
Other resources
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