When is a Fiscal Representation needed?
Fiscal representation can be voluntary or mandatory, depending on the circumstances.
Trade within the EU by non-European companies must be represented by a fiscal representative in the importing country. Companies from an EU country that do business in another EU country are not necessarily required to have fiscal representation there. However, the entrepreneur avoids linguistic complexities abroad and saves himself administrative effort. It is therefore recommended to appoint a representative on a voluntary basis, depending on the company model.
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