Many EU countries require non-EU businesses to appoint a Fiscal Representative to get registered for VAT.
The country that you’re established in may have signed a Tax Mutual Assistance Agreement with the country you want to sell to. If that’s the case, you might not need to appoint a fiscal representative, depending on the conditions of the agreement.
Information below correct as of 20th of August, 2025.
| Country | Is a Fiscal Representative Required? | Countries Exempt from the Requirement |
| Austria | Yes | N/A |
| Belgium | Yes | Norway, United Kingdom |
| Czech Republic | No | N/A |
| Denmark | Yes | Norway, the United Kingdom, Iceland, Faroe Islands, Greenland* |
| France | Yes | Over forty countries are exempt, including many with a shared colonial history with France. For the whole list, see below. |
| Germany | No | N/A |
| Ireland | No | N/A |
| Italy | Yes | United Kingdom |
| The Netherlands | No | N/A |
| Norway | Yes | European Economic Area (EEA) Countries, United Kingdom |
| Poland | Yes | Norway, United Kingdom |
| Spain | Yes | N/A |
| Sweden | No | N/A |
| United Kingdom | No | N/A |
*If you’re importing into Denmark, you’ll need a fiscal representative regardless of your country’s exemption.
Countries exempt from requirement in France:
|
|
|