Fiscal representative and tax agent
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:
The difference between a tax agent and a fiscal representative?
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:
Tax representation and authorisation : how does it work?
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.
Tax representative : Frequently asked questions
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.
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.
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.
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:
- storage of goods
- delivery or acquisition of goods abroad (ICA/ICS)
- purchase and resale
- some services (like B2C)
- exceeding the mail order threshold
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).
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.
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
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.
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