Fiscal representation

What is fiscal representation?

A fiscal representative is a local entity that represents foreign traders for VAT purposes, usually in countries where the traders must VAT register but cannot do so themselves. This is particularly relevant where goods exported by foreign traders are imported into foreign countries, as this usually gives the trader an immediate obligation to VAT register and account for VAT on their transactions.

In most EU member states and many countries worldwide, foreign traders are obligated to appoint a fiscal representative when registering for VAT.

For information about general and limited fiscal representation in the Netherlands, please click here.

Fiscal representation after Brexit

Following the UK's departure from the EU on 31 December 2020, many UK businesses will have an obligation to appoint a fiscal representative to carry on trading in lots of EU countries and to assist with managing their VAT registrations.

Click here to check whether your UK business will require fiscal representation in the EU countries where you’re VAT registered.

Fiscal representation from Fiscal Solutions

Fiscal Solutions provide a seamless fiscal representation service which:

• Lends foreign traders the use of our in-country business address from which you can apply for VAT registration;
• Enables foreign exporters to act as the importer of record and effectively import their goods at a price that is different from the ultimate selling price to their customer. This means that in many cases import duties are calculated at lower values providing real cost savings; and
• Provides foreign traders with an all-round VAT compliance service, including the filing of VAT and statistical returns.