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. 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
Belgium Yes  
Bulgaria Yes  
Croatia Yes  
Cyprus Yes Some excemptions for direct registrations
Czech Republic    
Denmark Yes  
Estonia Yes  
Finland   Some exceptions for distance sellers
France Yes  
Germany   VAT agent required with no shared liability
Greece Yes  
Hungary Yes  
Ireland    
Italy Yes  
Latvia    
Lithunia Yes  
Luxembourg   May require tax office cash deposit
Malta   Some exceptions
Netherlands   Only for import VAT licenses
Poland Yes  
Portugal Yes  
Romania Yes  
Slovakia    
Slovenia Yes  
Spain 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