# Fiscal representation

*Last updated: 2026-07-21*

> Fiscal representation enables non-EU-established businesses to fulfil their VAT obligations in an EU Member State by appointing a locally resident representative who acts on their behalf.

Fiscal representation enables non-EU-established businesses to fulfil their VAT obligations in an EU Member State by appointing a locally resident representative who acts on their behalf. The fiscal representative files VAT returns, remits tax payments, maintains statutory records, and communicates directly with the tax authority in the name of the foreign principal. Whether fiscal representation is mandatory or whether direct VAT registration is permitted depends on the Member State and the country where the foreign entity is based. In freight and customs practice, the arrangement is most relevant for import transactions, consignment stock operations, or chain supplies where the foreign company has no permanent establishment in the EU. A frequent use case is importation under customs procedure 42, where goods are imported free of import VAT and forwarded directly to another member state. It should not be confused with customs indirect representation, which governs customs declarations under a separate legal framework.

**Source:** [https://ec.europa.eu/taxation_customs/business/vat/representative_en](https://ec.europa.eu/taxation_customs/business/vat/representative_en)

## Quick Facts

| Property | Value |
|---|---|
| Term | Fiscal representation |
| Language | EN |
| Word count | 151 |
| Last updated | 2026-07-21 |
| Source | https://ec.europa.eu/taxation_customs/business/vat/representative_en |

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