Some countries require non-resident businesses to appoint a local fiscal representative before they'll let you register for VAT or GST. This article covers which ones, what it typically costs, and when Numeral arranges one for you. Whether you need one usually depends on what you sell â physical goods trigger the requirement far more often than digital services.
When a fiscal representative is required, we arrange it and bill you exactly what they charge us, with no markup â you can pay upfront or in equal monthly installments. The tables below show approximate annual costs in USD; your quote will show the exact figure, since some providers bill in local currency and the final amount can move with exchange rates.
đĄ Switching to Numeral from another provider? Plan on a new fiscal representative. Fiscal reps are usually tied to your current provider, so moving to Numeral normally means appointing a new one through us, at the pass-through cost â unless you contract with your representative directly, independent of any provider.
Americas
Jurisdiction | Digital services | Physical goods | Approx. annual cost |
Canada | Not required | Not required (a security deposit may apply) | $0 |
Chile | Not required | Only if you hold stock in Chile | Confirmed in your quote |
Costa Rica | Not required | A local entity is usually needed | $0 |
Mexico | Required | Required | ~$2,500 |
Peru, Uruguay | Confirmed in your quote | Confirmed in your quote | Confirmed in your quote |
Europe
Jurisdiction | Digital services | Physical goods | Approx. annual cost |
Austria, Belgium, Bulgaria, Croatia, Cyprus, Denmark, Estonia, Finland, Portugal, Spain, Sweden | Not required | Required | ~$1,900 |
Poland | Not required (via OSS) | Required | ~$2,000 |
Greece, Hungary, Lithuania, Romania, Slovenia | Not required | Required | ~$2,100 |
Italy | Not required | Required | ~$2,100 |
France | Not required | Required | ~$3,000 |
Netherlands | Not required | Only with Article 23 import-VAT deferment, non-EU distance sales outside OSS, or excise goods | ~$3,000 (only in those cases) |
Switzerland | Required | Required | ~$1,900 |
Norway â VOEC (simplified) | Not required | Not required (low-value goods up to NOK 3,000) | $0 |
Norway â standard VAT | Required | Required | ~$2,100 |
Czechia, Germany, Ireland, Latvia, Luxembourg, Slovakia, United Kingdom | Not required | Not required | $0 |
Iceland, Liechtenstein, Malta | Confirmed in your quote | Confirmed in your quote | Confirmed in your quote |
Germany doesn't require a fiscal representative, but it does require a local agent to receive tax documents, with returns normally prepared by a German-licensed tax adviser. These are separate services, and we'll include them in your quote.
Middle East
Jurisdiction | Digital services | Physical goods | Approx. annual cost |
Bahrain | Optional | Optional | Quoted individually |
Oman* | Required, or a bank guarantee instead | Required, or a bank guarantee instead | ~$1,600 (tax representative) |
Israel | Required | Required | Quoted individually |
Turkey | Not required | Required | ~$1,300 |
Saudi Arabia | Required | Required | ~$2,500 |
United Arab Emirates | Not required | Not required | ~$1,600 |
*Oman: non-resident businesses must either appoint a local tax representative or provide financial security to the Oman Tax Authority â a bank guarantee from an Omani bank for at least 5% of your annual taxable supplies, valid for one year, or a cash security deposit of the same amount (or OMR 100,000 if your supplies can't be estimated). For most businesses, a tax representative is the simpler, lower-cost option.
Africa
Jurisdiction | Digital services | Physical goods | Approx. annual cost |
Egypt, Nigeria | Not required | Not required | $0 |
South Africa | Not required | Required (SA-resident representative) | ~$1,900 |
Tanzania | Required | Required | ~$200 |
Kenya | Confirmed in your quote | Confirmed in your quote | Confirmed in your quote |
Asia-Pacific
Jurisdiction | Digital services | Physical goods | Approx. annual cost |
Australia | Not required | Not required (standard GST usually needs a local tax agent) | $0 |
New Zealand, Philippines | Not required | Not required | $0 |
India* | Local representative (resident authorized signatory) | N/A â we cover digital services only | ~$300 |
Indonesia | Not required | A local entity or importer of record is needed | $0 |
Malaysia | Not required | Not required up to MYR 500; a local importer is needed above that | $0 |
Vietnam | Not required | A local entity or importer is usually needed | $0 |
Singapore â OVR (simplified) | Not required | Not required | $0 |
Singapore â standard GST | N/A | Required (local stock, goods over SGD 400, or input tax recovery) | ~$1,900 |
Japan | Required | Required | ~$2,000 |
Thailand | Not required | Required | ~$1,800 |
Taiwan | Not required | Required (local business agent) | ~$800 |
South Korea | Not required | Required in most cases | Confirmed in your quote |
*India: non-resident suppliers of digital services (OIDAR) to Indian consumers must register for GST and appoint a person in India to act on their behalf â not a fiscal representative in the EU sense, but a required local service, billed at cost (about $300/year). Numeral currently covers India for digital services only.
Frequently asked questions
Some countries have other local requirements â a local importer, a document agent, a locally licensed tax adviser. These aren't fiscal representation, and we'll flag them in your quote.
Do you mark up fiscal representative fees?
Do you mark up fiscal representative fees?
No. Fiscal representative costs are passed through to you at cost.
Can I keep my current fiscal representative?
Can I keep my current fiscal representative?
Usually not, if it came through your previous provider. If you contract with the representative directly, message us and we'll check whether you can keep them.
đŹ Questions? Reach out to our team anytime via the messaging widget in your Numeral dashboard.