What is the difference between fiscal representation and fiscal mandate (fiscal agent)?
From January 1 2002 it has been forbidden for EU states to compel enterprises from other EU countries to appoint a resident fiscal representative for the purpose of VAT registration. Since then one refers to a fiscal mandate or fiscal agent in connection with EU enterprises, if they voluntarily engage such a person. Some EU countries, however, continue to provide for the compulsory appointment of a fiscal representative for enterprises from outside the EU; this person would be entirely responsible for the foreign companys dealings with the tax authorities.
