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Fiscal Representation of Non-Residents

Companies involved in European cross-border operations need to ensure that they comply with the applicable VAT legislation. With different local VAT regulations and foreign languages, complying with the formalities (e.g. preparing and submitting declarations) can be complicated and time consuming.

The fiscal representative of a non-resident is a person to whom a corresponding activity license has been issued by the tax authority and whom a non-resident may authorize to represent itself for the performance of the obligations arising in Estonia from an Act concerning a tax or from the Taxation Act.

All the rights and obligations of a registered taxable person who is a non-resident extend to the fiscal representative. The fiscal representative is required to ensure that the principal's monetary and non-monetary obligations arising from tax legislation are performed within the set term and in full.

BDO Estonia and supports foreign companies in their business activities in Estonia by offering fiscal representative services.