EU Fiscal Representation for foreign companies

It is the VAT identification number that allows a company to carry out transactions with companies in other European Union countries. It is formed by placing the country code in front of the tax number (for example, ES + NIF) and is also known as an intra-community VAT number.

It is the European system used to check whether a VAT number is active. If your number does not appear in VIES, your European customers and suppliers cannot apply the VAT exemption to intra-community transactions with you.

To carry out intra-community supplies and acquisitions of goods and certain services between businesses within the EU. Without it, those transactions cannot be treated as intra-community.

A tax number for the company in its country of registration, documents proving that the company exists, the signatory's power of attorney and genuine transactions that justify the registration. These preliminary procedures are quoted separately.

Usually, yes. The tax authorities may require an official translation of documents in a foreign language, and foreign public documents generally require a Hague apostille.

The tax authorities have up to three months to decide on registration in the register of intra-community operators. If they do not decide within that period, the application is deemed refused.

It allows you to carry out intra-community transactions with companies in any EU country. However, storing goods in another country or selling there to end consumers may require additional registrations and accounting in that country, which are contracted separately.

It is the resident individual or legal entity that represents the foreign company before the tax authorities: it receives its notifications, serves as its tax address and acts on its behalf. Filing tax returns is not included; it can be contracted separately.

It depends on the country of residence and the activity. Companies from outside the EU and the EEA must appoint one, among other cases, when they operate through a permanent establishment, provide certain services or activities in Spain, are resident in a non-cooperative jurisdiction and hold assets in Spain, or when the Spanish Tax Agency requires it because of the amount of their income or because they own real estate (art. 10 of the Non-Resident Income Tax Law). Companies resident in the EU or the EEA are not required to do so.

It is a serious infringement with a fixed fine of €2,000, which rises to €6,000 if the company is resident in a non-cooperative jurisdiction. The penalty may be reduced if it is accepted and paid on time.

Yes, as a general rule. Non-established companies that must file VAT returns in Spain are required to appoint a representative (art. 164.One.7 of the VAT Law), except those established in the EU or in countries with equivalent mutual assistance agreements.

Two months from the date of the appointment. The notification must be accompanied by the representative's express acceptance.

In some cases, yes. When the company operates through a permanent establishment or is an income-attribution entity with a presence in Spain, the appointed representative is jointly and severally liable for payment of its tax debts.

Yes, if it carries out genuine intra-community transactions. As a company from outside the EU, it will also need a fiscal representative to meet its VAT obligations.

It depends on the transactions and the countries where they take place. Tax returns and accounting are not included in the representation and are contracted separately.

Yes. USD 149 covers your company's fiscal representation for one year. The price does not include the power-of-attorney documentation or the preliminary procedures with the tax authority (document preparation, apostilles, translations or obtaining the tax ID number), which are optional and quoted separately.

Besides the preliminary procedures, it does not cover registration in the register of intra-community operators, accounting, tax returns or obligations in other countries. All of these are quoted separately and before work begins.