Appointing a fiscal representative
EU resident businesses are not required to appoint a fiscal representative in Estonia if they are required to VAT register in Estonia, but they may do so if this is preferable.
Non-EU businesses without a permanent establishment must appoint a fiscal representative if they are required to register in Estonia. Fiscal representatives are not required by non-EU businesses who have registered for the 'non-Union OSS' scheme in respect of B2C supplies of broadcasting, telecommunication and e-services in Estonia (see 12.47).
A fiscal representative must be a legal entity established in Estonia or a branch of a
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