What does a fiscal representative do?
Non-EU companies without a branch in the European Union are required to appoint a fiscal representative to fulfil their Hungarian tax obligations and notify the tax authority of such appointment. EU-based companies may also go for this option, but it is not mandatory for them. In certain cases, the fiscal representative is financially responsible for the company\'s tax obligations: their role serves as a guarantee for the state and the tax authority in ensuring the fulfilment of the tax liabilities.
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