The Fiscal Representatives are companies registered with the tax authorities who handle your administrative obligations, VAT affairs, and deal with tax authorities on your behalf. Tax Representation allows non-EU companies to trade in countries where Fiscal Representation is mandatory, as well as benefit from VAT and cash flow advantages in countries without it. 

It is also necessary to meet strict requirements in order to qualify for a licence as a fiscal representative. The requirements might differ from country to country, but Fiscal Representatives must provide financial security and be based in the country in question.