Simplify your international development

Be contacted by an expert

Contact Top Bar EN
  • Home
  • All
  • Differences between tax representative & tax agent
Demandez votre remboursement de tva 2018 !
Date limite de demande du dépot des demandes 30 juin 2019
Vous êtes une entreprise hors UE.
Vous avez effectué un achat dans une État membre de l'UE !
Vous êtes peut-être éligible au remboursement de TVA

Differences between tax representative & tax agent

European Directive 2006/112/EC provides an obligation for all the companies non-established in the European Union carrying out taxable transactions in a Member-State, to appoint a tax representative.

The latter is mandatory when a company is liable for VAT or has to fulfill some reporting requirements in a Member-State.

THE TAX REPRESENTATIVE FOR COMPANIES NON ESTABLISHED IN THE EUROPEAN UNION

After registering the foreign company, the tax representative must fulfill his accounting, tax and reporting obligations. It is the guarantor of tax compliance and accounting of the foreign taxable person. He is therefore liable in the event of non-compliance with these obligations and the declared transactions (including those of which he was not aware).

The obligation to appoint a tax representative is not required in all European Union countries.

TAX AGENT FOR COMPANIES ESTABLISHED IN A MEMBER-STATE OF THE EUROPEAN UNION

An enterprise established in a Member State of the European Union can appoint a tax agent, if it carries out a transaction in another Member State. The tax agent will then be in charge of carrying out all or part of the declaratory and payment formalities.

The main difference with the tax representative is that the tax agent acts only under the responsibility of his principal. He can not, on the contrary of the tax representative, be designated as a pecuniary person. The principal company is the only one liable for the tax.

ASD Group is an international company present in 24 countries. It offers you fiscal representation and mandate service to work calmly in an international level.

From now on you can contact ASD Group.

Subscribe to ASD Group's newsletter
and receive all our latest information and news.
Newsletter modal