Companies with their official seat outside of the European Union that perform activities subject to VAT tax in one of the EU member states are obligated to appoint a tax representative.
Here is a list of taxable activities:
- Intra-Community deliveries and purchases to and from other member states,
- Import and export to and from the territory of European Union,
- Construction services and services related to real estate,
- Storage of goods and consignment stocks,
- Distance sales to another member state (please click here for Distance Selling Thresholds),
- Certain purchasing/reselling operations.
If you perform one of the business operations listed above, you are probably obligated to make registration for VAT purposes in a given member state.
To this end you should appoint a tax representative who will undertakes all administrative formalities for you. The appointment of tax representative is the condition for granting a local VAT number in a given EU member state.