Registration of the fiscal representative in the VAT taxpayer registry

Process description

1. Service requests
   The fiscal representative is the designated person who pays VAT to the State budget and represents other EU member state taxpayers or non-registered persons in the following transactions:
   -release of goods for trade and delivery to other member state taxpayers;
   -release of goods for trade and delivery domestically;
   -receipt of goods domestically for further export; and
   receipt of goods within the EU for further export.
   
   The person wishing to register as a fiscal representative must complete and submit the appropriate form. If the registration application is signed by an authorised person, he or she shall submit a written authorisation simultaneously with this submission.
   
   The application shall be submitted using the SRS Electronic Declaration System.
   Non-EU member state persons who acquire goods within the EU or supply goods domestically need not register in the SRS VAT taxpayer registry if represented by the fiscal representative.

2. Receipt of services
   The decision regarding registration in the SRS VAT taxpayer registry will be notified through EDS.