Overview:
| Country | Fiscal rep for non-EU companies | Fiscal rep for EU companies |
| Austria | Required | Optional |
| Belgium | Required (link) | Not required |
| Bulgaria | Required (for UK and Northern Ireland companies, required by March 31, 2021 link) | Optional |
| Croatia | Required | Optional |
| Cyprus | Required (unless bank guarantee is deposited with the tax authorities) | Optional |
| Czech Republic | Not possible | Not possible |
| Denmark | Required – Optional for Norway, Greenland, Iceland and the Faroe Islands | Optional |
| Estonia | Optional | Optional |
| Finland | Required (Optional in case treaty has been concluded concerning mutual assistance by the competent authorities as regards indirect taxes) | Optional |
| France | Required (Optional in case treaty has been concluded concerning mutual assistance by the competent authorities as regards indirect taxes) – But … UK business would NOT need to have a fiscal representative in the UK (link) | Optional |
| Germany | Optional | Optional |
| Greece | Required | Optional |
| Hungary | Required (link) | Optional |
| Ireland | Required as of 2021 (link) | Not required – not possible |
| Italy | Required (UK companies will be required to appoint an Italian fiscal representative unless a Free Trade Agreement (FTA) is concluded beforehand link) | Optional |
| Latvia | Optional | Optional |
| Lithuania | Required | Optional |
| Luxembourg | Optional | Optional |
| Malta | Optional | Optional |
| Netherlands | Optional (Fiscal rep is required only for import VAT deferment and for distance selling) | Optional (Required for a limited number of transactions) |
| Poland | Required (link) | Optional |
| Portugal | Required | Optional |
| Romania | Required | Optional |
| Slovakia | Not required (possible in limited cases) | Not required (possible in limited cases) |
| Slovenia | Required | Optional |
| Spain | Required | Optional |
| Sweden | Required (Optional in case treaty has been concluded concerning mutual assistance by the competent authorities as regards indirect taxes) | Optional |
| United Kingdom (until Brexit) | Required (Optional in case treaty has been concluded concerning mutual assistance by the competent authorities as regards indirect taxes) | Optional |
