VAT Service

Limited Fiscal Representation: Streamline Your VAT Obligations Across the EU 

Limited fiscal representation is a strategic solution for companies importing goods into the European Union. This specific VAT mechanism allows foreign businesses to access the European market without establishing a local entity. It simplifies customs clearance and VAT reporting through a local tax representative who assumes responsibility for import-related declarations. Whether you're importing through France, the Netherlands, Belgium, or any other EU member state, RM Boulanger offers expert support to ensure full compliance and operational fluidity.

What is Limited Fiscal Representation?  

Limited fiscal representation is a VAT mechanism that allows a non-resident business to appoint a local fiscal representative in a specific EU country. This representative manages the import VAT on the company’s behalf, enabling the business to operate without registering as a local entity. The service is limited in scope — it focuses mainly on importation activities — but it offers significant benefits for businesses involved in cross-border transactions.

Through this arrangement, the fiscal representative interacts directly with the national tax authority, files VAT declarations, and ensures the correct handling of customs documentation. This makes it easier for businesses outside the EU to access the internal market efficiently and compliantly, especially when goods are imported into a member state and then delivered across the EU.

How Does Limited Fiscal Representation Work?  

When goods are imported into an EU country, the importer must usually pay import VAT at the border. However, with a limited fiscal representative, this VAT can be deferred (or even exempted, this depends from country to country) — reported in a VAT return rather than paid immediately. This improves cash flow, eliminates delays at customs, and ensures proper compliance with national tax law.

RM Boulanger acts as the fiscal representative for your business, managing all customs procedures, handling VAT registration where required, and submitting declarations to the relevant tax authorities. For example, if your company is importing through a French or German port, we ensure that the VAT due is shifted correctly to the local VAT return and not settled upfront at customs.

This approach is commonly used by non-EU companies that import goods into the EU for onward supply to EU customers, whether via direct delivery, local warehouses, or fulfillment centers.

Who Needs a Limited Fiscal Representative? ​

Limited fiscal representation is designed for foreign traders — businesses located outside the EU — who import goods into Europe but do not have a local establishment in the destination country. Typical scenarios include:

• For example, a UK or a South Korean company shipping goods to European customers via France, Belgium, or Germany
• A foreign trader storing goods in a European fulfillment center for local distribution
• A business supplying EU buyers from a bonded warehouse in Europe

Resident companies established in an EU country may instead require standard VAT registration or general fiscal representation depending on their operations. RM Boulanger helps identify the correct mechanism for your business type and country of operation.

Why Choose RM Boulanger for Limited Fiscal Representation?

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With over four decades of expertise in VAT and cross-border trade, RM Boulanger provides dependable fiscal representation in multiple EU member states. Whether you import through France, the Netherlands, Germany, or Belgium, our multilingual team offers:

• Personalised advice based on your international supply chain
• Efficient setup and onboarding process
• Direct contact with EU tax authorities
• Full support for customs procedures and VAT declaration
• Flexible solutions for e-commerce, wholesale, or B2B operations

Our services are designed for agility, transparency, and compliance — helping you sell, import, and distribute across Europe with confidence.