Last update: January 11, 2021
See also EU – In which countries do non-established entities have to appoint a fiscal representative?
| Country | Link |
| Austria | Link |
| Belgium | Link |
| Bulgaria | Link |
| Croatia | Link |
| Cyprus | Link |
| Czech Republic | |
| Denmark | |
| Estonia | Link |
| Finland | Link |
| France | Link |
| Germany | Link |
| Greece | Link |
| Hungary | Link |
| Ireland | Link |
| Italy | Link |
| Latvia | |
| Lithuania | |
| Luxembourg | Link |
| Malta | Link |
| Netherlands | Link |
| Poland | Link |
| Portugal | Link |
| Romania | |
| Slovakia | |
| Slovenia | Link |
| Spain | Link |
| Sweden | LInk |
| Europe – Non-EU | |
| Norway | Link |
| Switzerland | Link |
