What is a tax representative and when does the law require one?
It is a person or entity resident in the country that takes on the fiscal obligations of a company without an establishment there. It replaces the concept of a tax agent where local rules impose one.
It is required in three typical scenarios: local VAT sales with no company in the country, goods imports, and certain VAT regimes for non-resident operators.
What liability does Filnet take on when accepting the role?
We accept the appointment before the local authority, file the returns on time and answer requests for information. Our liability is limited to what the law attributes to the representative and is set in writing before we start.
You remain ultimately liable for the tax debt: the representative answers for the obligations formally delegated, not for the company invoicing decisions.
Can I operate without a tax representative?
If local law requires one, you cannot: without an appointed representative you cannot register for VAT and your local sales are blocked. In other cases the alternative is opening a company or branch in the country, which changes the business model.
What we file every quarter
Periodic VAT returns, annual summaries of operations and replies to requests. With accounting and tax in the same team, the figure filed is the same one you see in your report.
Key points
- Registration as representative with the local authority
- Periodic VAT returns and settlements
- Informative returns on intra-community operations
- Handling requests and notifications within the deadline
What does tax representation cost?
It is quoted by country and volume of operations, and usually sits inside the monthly tax plan alongside accounting. We do not publish a flat rate because the risk and the number of returns vary a lot between a service seller and an importer.
