EU VAT Fiscal Representative countries

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. 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
Belgium Yes  
Bulgaria Yes  
Croative Yes  
Cyprus Yes Some excemptions for direct registrations
Czech Republic    
Denmark Yes  
Estonia Yes  
Finland   Some exceptions
France Yes  
Germany    
Greece Yes  
Hungary Yes  
Ireland    
Italy Yes  
Latvia    
Lithunia Yes  
Luxembourg   May require tax office cash deposit
Malta Yes Many exceptions
Netherlands   Only for import VAT licenses
Poland Yes  
Portugal Yes  
Romania Yes  
Slovakia    
Slovenia Yes  
Spain Yes  
Sweden Yes VAT agent required with no shared liability
Non EU Fiscal representative required? Comments
Iceland Yes     
Norway Yes  
Switzerland Yes  
United Kingdom   At tax office request