{"@context":"https://schema.org","@type":"DefinedTerm","name":"Fiscal representation","description":"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 cou","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/fiscal-representation","inLanguage":"en","dateModified":"2026-07-21T22:25:17.318308","citation":"https://ec.europa.eu/taxation_customs/business/vat/representative_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/fiscal-representation","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Fiscal representation · 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. · Quelle: https://ec.europa.eu/taxation_customs/business/vat/representative_en"}