A fiscal representative is registered in the same country in which you require a VAT registration, acts as the local representative of your business, and is appointed to manage your filing obligations and deal with local tax authorities on your behalf.

A fiscal representative makes sure your business is fully compliant with local VAT rules, and correctly prepares and submits VAT filings. They maintain accounting records according to local standards, and keep them readily available for inspection by local tax authorities.

You need a fiscal representative to begin or continue trading in the country in which it’s a requirement. A fiscal representative will keep you compliant with the rules and legislation of local tax authorities.

The countries where a fiscal representative is a requirement for non-EU businesses with local EU VAT registrations are Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, and Sweden.

A fiscal representative is only for VAT. They apply for the VAT registration on your behalf and are jointly liable for VAT reporting and payments.

Avalara can be your fiscal representative in all EU countries as well as in three non-EU countries where a fiscal representative is required: Iceland, Norway, and Switzerland.

You only need a fiscal representative outside of the EU in the three countries where it’s a requirement; these are Iceland, Norway, and Switzerland.