Most EU Member States require non-EU economic operators (natural or legal persons) to engage the services of a local tax representative for their VAT obligations. From the revenue authorities’ perspective, the services of the local tax representative are seen as the “higher” level of tax compliance guarantee for the taxable activity under the Member States’ VAT regime conducted by the non-resident non-EU business.
It should be noted that Member States have freedom in determining under what conditions non-EU businesses are required to engage the services of local tax representatives for their VAT compliance.
In some Member States, the law requires foreign businesses to obtain VAT services only from the VAT representative when making specific types of transactions.
Appointment of the tax representative in most of the Member States is obligatory when the economic operator doesn’t have a fixed establishment in the EU, residence, or registered office; or that specific country does not have a mutual assistance agreement in VAT matters with the taxable person’s country of residence, which is aligned with the EU standards.
EU businesses in general don’t need to acquire services of a local Tax representative in other Member States, when they are conducting VAT-taxable activities, on contrary to that they can register directly, and manage on their own(if they prefer) their VAT compliance duties.
Most Member States, as well as most other European countries, require foreign businesses to appoint a local tax representative when registering for VAT and/or conducting other compliance activities.
The tax representative is generally jointly and severally liable for tax obligations with the taxable person on whose behalf acts.
EU Tax Representative Requirements for non-EU businesses
Tax representative for non-EU businesses: Required
Tax representative for EU businesses: Not required
Tax representative for non-EU businesses: Required
Tax representative for EU businesses: Not required
Tax representative for non-EU businesses: Required
Tax representative for EU businesses: Not required
Tax representative for non-EU businesses: Required
Tax representative for EU businesses: Not required
Tax representative for non-EU businesses: Required in most of the cases
Tax representative for EU businesses: Not required
Tax representative for non-EU businesses: Not required if specific conditions are met (such as registered and active data mailbox with domestic domain)
Tax representative for EU businesses: Not required
Tax representative for non-EU businesses: Required
Tax representative for EU businesses: Not required
Tax representative for non-EU businesses: Required
Tax representative for EU businesses: Not required
Tax representative for non-EU businesses: Required if a foreign economic operator does not have a place of business or a permanent establishment in any EU country or Norway, or applies voluntarily for VAT registration under Section 12(2) of the VAT Act.
Tax representative for EU businesses: Not required
Tax representative for non-EU businesses: Required (voluntarily if the taxable person is established in a country that has a mutual assistance agreement signed with France; the list has been significantly updated in 2021 and 2025)
Tax representative for EU businesses: Not required
Tax representative for non-EU businesses: Not required(one of the few Member States that don’t require foreign persons to acquire services of the fiscal agent when it comes to VAT duties)
Tax representative for EU businesses: Not required
Tax representative for non-EU businesses: Required
Tax representative for EU businesses: Not required
Tax representative for non-EU businesses: Required
Tax representative for EU businesses: Not required
Tax representative for non-EU businesses: Not required
Tax representative for EU businesses: Not required
Tax representative for non-EU businesses: Required
Tax representative for EU businesses: Not required
Tax representative for non-EU businesses: Not required
Tax representative for EU businesses: Not required
Tax representative for non-EU businesses: Required (Norway businesses can register directly for VAT, no need for a tax representative)
Tax representative for EU businesses: Not required
Tax representative for non-EU businesses: Not required, but opening a bank account with submission of a deposit is often required
Tax representative for EU businesses: Not required
Tax representative for non-EU businesses: Not required
Tax representative for EU businesses: Not required
Tax representative for non-EU businesses: Not required
Tax representative for EU businesses: Not required
Tax representative for non-EU businesses: Required
Tax representative for EU businesses: Not required
Tax representative for non-EU businesses: Required
Tax representative for EU businesses: Not required
Tax representative for non-EU businesses: Required
Tax representative for EU businesses: Not required
Tax representative for non-EU businesses: Not required
Tax representative for EU businesses: Not required
Tax representative for non-EU businesses: Required
Tax representative for EU businesses: Not required
Tax representative for non-EU businesses: Required
Tax representative for EU businesses: Not required
Tax representative for non-EU businesses: Required
Tax representative for EU businesses: Not required
Tax representative for non-EU businesses: Not Required (required when HMRC issues a direct notice to a taxable person for a tax representative)
Tax representative for EU businesses: Not required
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