Fiscal representative and tax agent

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Who is a fiscal representative and tax agent?

A fiscal representative and a tax agent may be appointed in order to fulfil all tax obligations related to VAT declarations within the European Union. He or she performs the following tasks:

  • Registration for VAT purposes
  • Verification of invoices and documents
  • Preparation and submission of VAT and related declarations
  • Submission of INTRASTAT declarations
  • Contact with the local tax administration authorities
  • Conducting a comprehensive tax audit

The difference between a tax agent and a fiscal representative:

  • Companies from outside the European Union (for example: Switzerland, USA, etc.) performing operations taxed in one of the EU Member States are obliged to appoint a tax representative in a given country.
  • Companies whose registered office is located in the European Union but perform operations taxed in another Member State may appoint a tax attorney that will complete any and all administrative formalities related to VAT (obtaining a VAT number, submitting VAT and INTRASTAT declarations, and representing the company during tax inspection).

There are some transactions subject to VAT settlement in other EU Member States (e.g. foreign shipment/acquisition, export, purchase and sale, exceeding the mail order threshold). Companies are obliged to comply with European directives. To ensure the correctness of transactions settled, businesspeople may appoint a tax representative or attorney.

Here are the benefits arising from cooperation with a tax representative or attorney regarding transactions taxed in another EU Member State:

  • no need to open a branch
  • transparent rules of conduct
  • compliance with European directives
  • full compliance with VAT regulations in the country of registration
  • security related to submission of a VAT declaration
Tax Representation
1. Difference between rep & attorney 2. Rules of operation 3. Eurofiscalis, a wise choice 4. How does it work? 5. Ask for an estimate 6. Frequently asked questions

Why is it worth choosing Eurofiscalis as a tax representative or tax attorney?

Eurofiscalis is an international tax company specialising in tax representation. Our experts (statutory auditors, accountants, lawyers) speak 3 languages and will take care of all tax obligations on behalf of your company. European tax law and related aspects are a critical issue in a company’s development on the international arena, which is why we establish long-term relations based on trust.

💡 The Eurofiscalis Group is a team of tax experts and enthusiasts. The satisfaction and contentment of our clients is what matters most to us. We support your foreign business, allowing you to overcome administrative and language barriers. Read “About us” to find out more about our group!

Our services as tax representative or tax attorney include:

  • Registration for VAT purposes
  • Verification of invoices and transactions 
  • Simplified accounting
  • Submission of VAT declaration
  • Submission of intra-Community declaration
  • Submission of “Control Statement”
  • Submission of Intrastat declaration
  • Representation at tax offices 
  • Translation of documents necessary for registration

Tax representation and authorisation: how does it work?

By cooperating with Eurofiscalis, a group specialising in tax representation and power of attorney, you have a guarantee that your transactions will be settled correctly and on time. Below are the basic tasks of a tax representative and attorney that ensure operations in accordance with regulations.

  • 1. Completing information and analysing the situation

  • 2. Registration and obtaining a VAT number

  • 3. Verifying and settling invoices

  • 4. Submitting VAT and Intrastat declarations

Our qualified staff have many years of experience which ensure that our clients’ procedures are in compliance with VAT regulations. First of all, we analyse all transactions conducted abroad. Thanks to these activities, we are able to establish whether a company is obliged to register outside the country in which its registered office is located. This is followed by a thorough verification of tax documents to make sure they are correct. VAT and INTRASTAT declarations are submitted within the relevant time limit at the competent office in a given country. Cooperation with us is based on secure tools, which considerably simplifies and streamlines both our work and that of our clients.

Should you have any questions concerning a tax representative, attorney or our services, please contact us using the contact form or send an e-mail. Our expert will contact you for a free-of-charge consultation.

Ask for an estimate

We will be more than happy to answer your questions and make an offer

  • Free-of-charge estimate
  • Contact our expert
  • Simple and effective
  • Response within 48 hours
  • No obligations
  • Competitive prices
  • Tailor-made estimate
  • No hidden fees
  • Multilingual service

Tax representative : Frequently asked questions

What is the difference between a tax representative and a tax attorney?

A tax representative represents companies whose registered office is not located in the territory of the European Union.

A tax attorney represents companies whose registered office is located in the territory of the European Union.

How long do I have to wait for a VAT number?

The waiting time to obtain a VAT number may vary across countries. It usually takes about 4 weeks. For further information, please contact us using the contact form.

What is a taxable transaction?

Certain transactions require that the company settles tax in the country in which it conducts taxable activity. Each country may adopt separate tax regulations, making it necessary to conduct an analysis to determine specific obligations arising from the activity. Below you will find a list of examples of taxable transactions:

  • export
  • storage of goods
  • delivery or acquisition of goods abroad (ICA/ICS)
  • purchase and resale
  • some services (like B2C)
  • exceeding the mail order threshold

Do I have to establish a company (branch) in a given country to meet my obligations regarding the submission of declarations?

No. This is the main advantage of appointing a tax representative or attorney. Registration of a company in another Member State does not entail the establishment of a permanent branch of the company.

As for transactions taxed in a given country, it is only necessary to remit VAT. In other words, it is only necessary to fulfil obligations related to the settlement of VAT. Income tax, accounting, etc., remain in the country in which your company’s registered office is located.

Am I obliged to pay income tax in the Member State in which I received a VAT number?

No. Income tax, accounting, etc., are handled by the company in the country in which its registered office is located. Obtaining a VAT number in another Member State is not tantamount to establishment of a company. Therefore, the taxpayer is only obliged to settle VAT (file a VAT declaration and remit the accrued VAT at the relevant tax office).

Can I have several VAT numbers?

Yes. A given company may hold a VAT number in each Member State of the European Union. It may be the case that a company performing regular operations in various EU Member States has several VAT numbers. Two numbers are often awarded in some countries: a local VAT number and an EU VAT number.

How do I check whether my EU VAT number is valid?

The European Commission has made a website available which allows you to verify the validity of an EU VAT number in real time. All you have to do is enter the VAT number and the country in which it was assigned. You can access the website here: http://ec.europa.eu

What is the cost of registration?

The cost depends on the nature of operations, the country, and the stamp duty or registration costs applicable in a given country. In general, the cost of registration ranges from EUR 500 to EUR 1,000 depending on the case.

Ask for a free-of-charge estimate

We will be more than happy to answer your questions and make an offer

  • Free-of-charge estimate
  • Contact our expert
  • Simple and effective
  • Response within 48 hours
  • No obligations
  • Competitive prices
  • Tailor-made estimate
  • No hidden fees
  • Multilingual service

Country

Find our country files to learn more about the fiscal representation of the country concerned. Eurofiscalis offers its service of fiscal representation and fiscal agent in the 28 States of the European Union and in Switzerland.

Austria
Belgium
Bulgaria
Croatia
Cyprus
The Czech Republic.
Denmark
Estonia
Finland
France
Greece
Spain
The Netherlands
Ireland
Lithuania

Latvia
Luxembourg
Malta
Germany
Poland
Portugal
Romania
Slovakia
Slovenia
Switzerland
Sweden
Hungary
Italy
Great Britain