Foreign sellers and foreign companies appoint fiscal representatives who are responsible for all tax tasks in their country. Additionally, he has the same rights as a foreign entrepreneur, including the right to submit applications. Among the tasks are:

• Registration of the entrepreneur for VAT purposes
• Fulfillment of the declaration and reporting obligations
• Fulfillment of the record-keeping obligations
• VAT returns
• Recapitulative statement

To perform the tasks, the fiscal representative uses an additional VAT identification number. His role is to represent the foreign seller or foreign company to the relevant tax office. Fiscal representatives typically represent several companies at once.