Fiscal Representation for EU VAT

Get a free consultation — the first 30 minutes are free. See pricing.

Fiscal representation is €25 per country per month where a country requires it. Italy is priced on request. These prices are as published on our pricing page (checked 12 November 2026). For non-EU clients, other plan prices may differ because of local VAT rules for non-EU sellers.

This page is the service offer. For the EU legal framework and the official rules we have checked in France, Italy, Spain and Germany, read Do you need a fiscal representative for EU VAT?.

Who this service is for

This service is for businesses established outside the EU that need a local VAT registration in a Member State which requires a fiscal representative, including:

• UK and other non-EU companies storing goods in the EU, for example in an Amazon fulfilment centre
• marketplace and webshop sellers registering for VAT in France, Italy or Spain
• sellers who need a local VAT number alongside OSS, where representation is tied to the local registration, not to the OSS return itself

If you only want to know whether the law requires a representative in a given country, start with the fiscal representative article, then come back here to appoint us.

What PanVAT provides

PanVAT can provide a fiscal representative in the EU countries where a non-EU business is required to appoint one. Official tax-authority sources confirm the requirement in France, Italy and Spain. We confirm the position for your countries on the consultation, and we only add the service where it is required.

When the service applies, we:

1. Check each country where you store goods or make taxable supplies, and tell you where a fiscal representative is mandatory.
2. Appoint a local representative and prepare the representation and registration paperwork.
3. File the VAT registration with the tax office and deal with its questions, including any guarantee the country requires.
4. Keep the representation in place while we file your ongoing returns, with one point of contact at PanVAT.

The service is fully remote. Local accountants deal with each tax office in its own language. PanVAT is a UK VAT compliance firm, founded in 2019 by Touseef Aslam, Fellow of the Association of Chartered Certified Accountants (FCCA).

A fiscal representative is not the same as an ordinary VAT agent. An agent helps you file under a power of attorney; a fiscal representative is often jointly liable with you for the VAT. It is also not the same as an IOSS intermediary. PanVAT does not act as an IOSS intermediary.

Where it is commonly required

There is no single EU-wide official list of countries that always require a fiscal representative. Each Member State sets its own rules. The countries below are those we can support with a citation to official sources; the full explanation sits in the article.

• France — a business established outside the EU that carries on activity subject to French VAT generally must appoint a fiscal representative established in France, subject to mutual-assistance exceptions.
• Italy — non-EU businesses that meet Italian VAT obligations through a fiscal representative generally need one. Non-EU and non-EEA businesses that want VIES inclusion must also provide a guarantee of at least €50,000 for at least 36 months. We quote Italian fiscal representation individually.
• Spain — taxable persons not established in the EU must generally appoint a representative, with listed exceptions. Pure distance sales reported under the special schemes may be treated differently, but stock stored in Spain usually still needs a local Spanish VAT registration.

Germany generally does not require a fiscal representative for ordinary taxable sales by foreign businesses. If you also sell as a marketplace seller, see our Amazon and e-commerce seller VAT service.

What it costs

As published on pricing:

• Fiscal representation: €25 per country per month, only where a country requires it
• Italy: price on request, because of the guarantee described above
• VAT registration: free with any annual plan, or €299 per country with monthly payment
• Ongoing VAT returns: Professional €79 per country per month billed annually, or €90 paid monthly

Any fees or guarantees charged by a tax authority are passed on at cost and shown to you before we start. We do not add fiscal representation to your plan unless the country requires it. The first 30 minutes of a consultation are free.

How to get started

1. Book a free consultation and tell us where you are established, where you sell and where you store goods.
2. We reply within one working day with where a fiscal representative is required, what guarantees apply, and a quote.
3. You approve the plan. We appoint the representative, file the registration and set up your returns.
4. The representation stays in place for as long as the national rules require it.

Ready to appoint a fiscal representative?

Book a free consultation. We will tell you where a representative is required, what it will cost, and what happens next.

Get a free consultation — or call +44 7309 101377. You can also read about our VAT consultation.