Summary
- Relates to the ”Liability of VAT”, who is liable to pay VAT to the authorities
- In case the VAT is due by a taxable person not established in the Member State in which VAT is due, Member States MAY allow that person to appoint a fiscal representative.
Relevant article in the EU VAT Directive 2006/112/EC
Article 204
1. Where, pursuant to Articles 193 to 197 and Articles 199 and 200, the person liable for payment of VAT is a taxable person who is not established in the Member State in which the VAT is due, Member States may allow that person to appoint a tax representative as the person liable for payment of the VAT.
Furthermore, where the taxable transaction is carried out by a taxable person who is not established in the Member State in which the VAT is due and no legal instrument exists, with the country in which that taxable person is established or has his seat, relating to mutual assistance similar in scope to that provided for in Directive 76/308/EEC ( 1 ) and Regulation (EC) No 1798/2003 ( 2 ), Member States may take measures to provide that the person liable for payment of VAT is to be a tax representative appointed by the non-established taxable person.
However, Member States may not apply the option referred to in the second subparagraph to a taxable person within the meaning of point (1) of Article 358a who has opted for the special scheme for services supplied by taxable persons not established within the Community.
2. The option under the first subparagraph of paragraph 1 shall be subject to the conditions and procedures laid down by each Member State.
Reference
Some countries require all non-EU companies to appoint a fiscal representative when registering for VAT. This requirement has been waived in a number of Member States. For EU companies, it is always possible to register directly in any EU country. Some local requirements may however suggest a fiscal representative also for EU companies in certain jurisdictions. For example, if you need a correspondence address (e.g. Bulgaria) or the registration form must be signed by a person with a local ID (e.g. Spain), it is easier to appoint someone locally.
Source Marosa
