Home / Tolley's EU and Global VAT / 12 Estonia / VAT registration procedure / Appointing a fiscal representative
Commentary

Appointing a fiscal representative

12 Estonia
12 Estonia | Commentary

Appointing a fiscal representative

12 Estonia | Commentary

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

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial