Section 5: Taxation

§ 22b Rights and obligations of the fiscal representative

(1) The fiscal representative must meet the obligations of the taxable person resident abroad in accordance with this law as if they were his own. He shall have the same rights as the party he represents.

(2) The fiscal representative must file quarterly preliminary VAT returns (§ 18 paragraph 1), as well as annual VAT returns (§ 18 paragraph 3 and 4), under the tax number issued to him in accordance with § 22d paragraph 1, in which he consolidates the taxable amounts of each of the taxable persons represented by him. The fiscal representative must attach to the VAT return a list which contains the all of the taxable persons represented by him with their respective taxable amounts.

(2a) Pursuant to § 27a, the fiscal representative must file, under the VAT identification issued to him in accordance with § 22d paragraph 1, a recapitulative statement in accordance with § 18a.

(3) The fiscal representative must keep separate records, within the meaning of § 22, for each of the taxable persons he represents. The records must include the names and addresses of the taxable persons represented by him.