ANSWERS TO SOME COMMON QUESTIONS
How do I know if I need a fiscal representative?
You will only need a rep if you are trading in a country in which you have no establishment or residence. Your advisers, your compliance provider or your online market will inform you if you need a fiscal representative.
Desucla does not provide advice and so we will not advise you as to your needs.
Which countries allow or require fiscal representation?
Fiscal representation is very common around the world and is often a requirement to enable a non-resident business to register for VAT in that country.
In the European Union the following countries allow non-EU traders to appoint a representative or require them to appoint a representative:
Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Greece, Hungary, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden.
Note that Germany does not require a fiscal representative to be appointed.
Outside the EU, Norway and Switzerland require the appointment of a fiscal rep but the United Kingdom does not. Most countries in the rest of the world will require a representative.
What countries does Desucla and its network support for fiscal representation?
European Union (EU) Territories: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, France, Greece, Hungary, Italy, Lithuania, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden.
Non-EU Territories: Albania, Andorra, Bosnia, China, Israel, India, Japan, Kosovo, Mexico, Moldova, Morocco, Mexico, Norway, Serbia, Singapore, Switzerland
What exactly does Desucla provide to me through the portal?
You can appoint Desucla as your representative in any of the countries you have nominated once you have registered online. After selecting and paying the fee for each required country you will receive a uniquely referenced Letter of Appointment which serves as part of our contractual documentation and which needs to be submitted to the tax authorities.
If you are registering for VAT in a country for the first time the Letter of Appointment needs to be included with your VAT registration package which is compiled by you or by your advisers and then submitted to the tax authorities. At some point after that you should receive your VAT number for that country which you will need to share with us.
If you already have a VAT registration and a rep in that country and you want to transfer to Desucla representation you just register with us online and use the subsequent Letter of Appointment to inform the relevant tax authorities or your change. Rules and processes vary by country but your accountant or compliance provider should be able to help you.
The Desucla online portal acts as a single secure point for collation and storage of documentation, to manage your global representations and instruct VAT payments where necessary.
Can I sign up for multiple country reps in one go?
Yes. Just check the country boxes where you need a rep and proceed to payment. Desucla will then provide all the Letters of Appointment and the associated instruction sheets.
Can my advisers also use your portal?
Yes. We will ask who your advisor is when you register and if we don’t already work with them, we’ll reach out directly to begin the process of accreditation.
For advisors that work with us you can, if you wish, link your Desucla account to them in our platform. That enables you to easily share documentation with them relevant to your VAT representation(s).
You are free to work with advisors who are not partnered with us; you will just need to actively share relevant documentation with them yourself as they won’t have online access to our system.
Does Desucla help me submit my VAT returns?
Generally, Desucla does not do this but it depends on the country. In some countries it is mandatory for Desucla to be involved in the process of VAT return submission. If that is the case, we will work with you or your compliance provider to ensure the returns get submitted.
Does Desucla need to be involved in making VAT payments in Fiscal Rep.
Desucla TaxPay provides a direct connection with the tax authorities you have to pay but you don’t have to use that unless it is a local legal requirement. See below for TaxPay FAQs.
Does Desucla require bank guarantees or bank deposits as security?
Desucla has built risk management processes to mitigate the requirement for additional security so will generally not ask for these. We will only ask for a bank guarantee or bank deposit if it is a local legal requirement or in unusual circumstances.
Desucla expects all its clients to pay VAT on time and in full.
Who acts for us in countries where Desucla does not have its own wholly owned reps?
Desucla has subsidiaries which act as reps in Cyprus, France, Italy, Netherlands, Poland, Portugal and Spain.
The Desucla Affiliate network is a network of independent firms in other jurisdictions that work in the same way as Desucla. Desucla will provide full details during the sign-up process. The contract you sign is with Desucla and Desucla then subcontracts the work to our Affiliates.
What if I don’t need a representation for a whole year?
Our minimum billing period is one year.
Will I have to pay additional fees if I need Desucla to assist with other things related to our VAT compliance?
Desucla will cover within its fees everything that is mandatorily required. We expect you or your advisers to do everything else. If you require assistance with VAT return submission in a country where we can do that then we would charge an additional fee.
Is it best I register through the portal myself or get my compliance provider to do it?
That’s up to you. We don’t mind and both are possible. You can always link your account to your compliance provider at a later date.
If I represent a multi-national company which is managing many representations can I manage multiple legal entity representations within Desucla online through one single sign-up?
Yes. The portal allows you to manage as many representations and legal entities as you require under your umbrella company. Please just select ‘Group of Companies’ at registration and register as your head office/group HQ company.
How do compliance providers manage their clients through the portal?
Compliance Providers and other advisers have to contact Desucla to be able to use the portal. Requests for access should be sent to [email protected]
How much does the Fiscal Representation cost?
We charge per representation per annum. Please contact us to discuss your requirements.
How am I billed?
You can choose to pay in either USD, EUR or GBP.
Individual companies will pay by credit or debit card for the first 12 months representation(s) at registration. This will be renewed automatically at the end of the year but you can unsubscribe at any time should you no longer require our services.
Group companies and compliance providers will be invoiced separately for our services.