The tax agent is a natural or legal person, professional in the VAT management, that replaces permanent establishments. Today, you only need to register your company in any country other that the country of your residence, and choose a tax agent to comply with the tax and customs laws in force.
To fulfill the declarative requirements of the country where the company is subject to VAT, it must be identified for VAT in that country. There are two options:
Forming a company considerably increases your obligations and your operating costs (creation of articles of association, keeping accounts, payment of taxes on companies in the country, etc.).
The tax mandate is a much simpler administrative solution and allows avoiding forming a company. Indeed, a tax agent registers you for VAT in the country, which enables you to operate like a standard local company.
Certain taxable operations require VAT registration in another country of the European community. The following are a few examples of such operations:
Land revenue, dividends, tax reduction, capital gain, tax return, penalty, tax, mark-up, tax returns, tax system, tax audit, deduction, taxpayers, general tax code, exemption.