Appointing a fiscal representative
Generally, it is not necessary for foreign businesses to appoint a fiscal representative in Finland and the foreign business can VAT register directly. However, most foreign businesses elect to appoint a fiscal representative if they do not speak Finnish. EU resident businesses cannot appoint a fiscal representative.
If a foreign business registers voluntarily for VAT in Finland, the tax authority will require a fiscal representative to be appointed. A fiscal representative is not jointly and severally liable for any of the foreign business's VAT debts. Fiscal representatives must be approved by the tax authorities before they can
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