Fiscal representative, EORI and Intrastat to sell in Europe without an establishment there
Fiscal representative where mandatory, EORI, Intrastat and regularisation of late periods and tax demands in each country.
In short
To register for VAT in another country, registration alone is sometimes not enough: many countries require non-EU businesses to appoint a fiscal representative, the EORI is essential for importing and Intrastat is filed once you move goods above the thresholds.
The service includes a fiscal representative where mandatory, EORI, Intrastat, late and corrective filings and replies to tax demands and audits.
Where a fiscal representative is needed
| Your business | Countries | What we do |
|---|---|---|
| Is from the EU (Spain included) | No EU country requires one; Switzerland does | Direct registration; in Switzerland, representative and guarantee |
| Is from outside the EU (USA, UK, Latin America…) | Austria, Belgium, Bulgaria, Croatia, Denmark, Slovenia, Spain, Estonia, Finland, France, Greece, Hungary, Italy, Lithuania, Poland, Portugal, Romania, Sweden, Switzerland | Fiscal representative and returns included |
| Is from outside the EU and registers in Germany, Slovakia, Ireland, Luxembourg, Malta, the Czech Republic, the UK, Norway | No representative required | Direct registration and returns |
| Imports through the Netherlands and wants to defer VAT | Article 23 licence | Limited fiscal representative for the licence |
What's included
Fiscal representation
Registration through a representative established in the country, returns and dealings with its authority, with whatever guarantees it requires.
EORI
EU EORI number and, if you sell in the UK, the GB EORI. Essential for importing and exporting.
Intrastat
Arrivals and dispatches returns in every country where you exceed the thresholds, reconciled with the EC sales lists.
Late filings
Regularisation of undeclared periods, with retroactive registration where the country allows it.
Corrective filings
Correction of returns already filed when an error or a refund comes up.
Tax demands and audits
Replies to letters, checks and inspections from the country's authority, in its language.
Apostilles and legalisations
Apostilled or translated corporate documentation for the registrations that require it.
Deregistrations and changes
Data changes and deregistrations in each country when you stop selling there.
How we start
You tell us where you are and where you sell
Where your business is based, countries with stock and channels.
Map of obligations
Representative or not, EORI, Intrastat, late periods.
Registrations and filings
With a representative where needed and every return on time.
Frequently asked questions
What is a fiscal representative?
A person or company established in the country that answers to its tax authority for your VAT obligations: it files the returns, handles tax demands and, in many countries, is jointly liable for the debt. That is why it usually asks for guarantees.
When is it mandatory?
For non-EU businesses, in Austria, Belgium, Bulgaria, Croatia, Denmark, Slovenia, Spain, Estonia, Finland, France, Greece, Hungary, Italy, Lithuania, Poland, Portugal, Romania, Sweden and Switzerland. In Switzerland, for every foreign business. EU businesses register directly in the other member states, and in Germany, Slovakia, Ireland, Luxembourg, Malta, the Czech Republic, the UK and Norway non-EU businesses don't need one either.
What is the EORI?
The identification number for customs operations. Any company that imports or exports needs one: one for the whole EU, which in Spain is issued by the Tax Agency, and a separate one for the UK (GB EORI).
What is Intrastat?
The statistical return for goods movements between EU countries. It is filed in each country once you exceed its arrivals or dispatches thresholds, and it must reconcile with the EC sales lists.
I've been selling for years without declaring in a country. What do we do?
The registration is filed with effect from the date you started, together with the late returns for each period and, if the authority has already written, the reply to the tax demand. The sooner, the lower the surcharges.
Which documents does a registration require and do they need an apostille?
Deed or certificate from the Companies Registry, tax ID, powers of attorney and, sometimes, tax residence certificates. Several countries require an apostille or sworn translation. All the documentation is prepared as part of the service.
Tell us about your store
Book a 15-minute call or write to us. We'll tell you what you need: VAT registration in whichever country, OSS and IOSS, EPR, US sales tax or your store's accounting. No obligation.