This type of fiscal representation is suitable for non-EU states. Foreign companies with VAT registration participate in free trade within the EU without being established themselves. The borderless transfer of goods from one EU country to another takes place without customs clearance. Thanks to the VAT number, customers can be invoiced with VAT in the country of registration; other EU deliveries are exempt from VAT. For EU customers, these advantages are not the same as those described in our brochure (EU Distribution).

 

Application for a tax account in the EU

• Application for a Value Added Tax number (VAT)
• Identification Number (ID)

 

In some EU countries, the application for a tax account and the associated Value Added Tax number (VAT number) and identification number (ID number) is only possible through a fiscal representative.

 

Status

From a commercial law point of view, a Swiss or other non-EU customer with the above-mentioned requirements is NOT considered to be established in the EU, but can act as domiciled in the EU.

Mandatory reporting:

• Reporting to foreign trade statistics
• Regular reporting of intra-Community supplies (Intrastat)