What is Fiscal Representation?
Some EU countries require a non-EU based business to use a Fiscal Representative. A Fiscal Representative is a locally established business that is jointly liable for any VAT owed by a non-EU taxpayer. Depending on the country, they may require bank guarantees and increased fees.
Below you can find a list of EU countries and whether they require non-EU based businesses to use a Fiscal Representative.
| Country | Is Fiscal Representation Required? | Notes |
|---|---|---|
| Austria | Yes | |
| Belgium | Yes | A bank guarantee must be put in place with the tax authorities. |
| Bulgaria | Yes | |
| Croatia | ||
| Cyprus | Yes | |
| Czech Republic | No | |
| Denmark | Yes | |
| Estonia | Yes | |
| Finland | Yes | |
| France | Yes/ No | UK businesses will not require fiscal representation in France after 1st January 2021. Other non-EU businesses will require fiscal representation. |
| Germany | No | |
| Greece | Yes | |
| Hungary | Yes | |
| Ireland | No | |
| Italy | Yes | A bank guarantee may be required if VAT liability is over EUR 5000 |
| Latvia | No | |
| Lithuania | Yes | |
| Netherlands | Yes / No | If using the Article 23 deferred imports, a fiscal representative is required. |
| Norway | Yes | Unless using the VOEC system |
| Poland | Yes | |
| Portugal | Yes | |
| Romania | Yes | |
| Slovakia | No | |
| Slovenia | Yes | |
| Spain | Yes | |
| Sweden | Yes | |
| Switzerland | Yes | |
| United Kingdom | No |
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