Skip to content
flexport
NEW “DEMAND PLANNING 101” COURSE -  Learn how to better align supply and demand in 5 minutes. Watch Now
English
Flexport

Glossary

What is Fiscal Representation?

Tags: 

A foreign entity can appoint a tax representative in the import country to represent their business with the Tax and Customs Administrations.

Ready to Get Started?

Flexport makes shipping your cargo transparent, reliable, and affordable

A foreign entity can appoint a tax representative in the import country to represent their business with the Tax and Customs Administrations. If you do engage a tax representative then generally you will not be obliged to register yourself as a taxpayer for VAT purposes. There are two types of fiscal representation, General and limited. In very few EU member states (NL is an example) Customs forwarding agents sometimes act as limited fiscal representatives. The (limited) fiscal representative can take care of completing VAT returns and can (where applicable) apply the reverse-charge mechanism on import or postponed VAT accounting.

Other resources:

Share the Article

More From Flexport

help center basic image

Glossary

External Transit (T1)

Read More
help center basic image

Glossary

Deferment Fee

Read More
help center basic image

Glossary

Deferment or Postponed VAT Accounting

Read More
arrowImagearrowImage

Ready to Get Started?

Sign up for a Flexport account or ask to see our platform in action.

Get Free Weekly Supply Chain News Updates

Subscribe for the latest news on trade lanes, customs and tariff changes, and expert economic insight.

I agree to the storing and processing of my personal data by Flexport as described in the Terms of Service and Privacy Policy.