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.