Skatterepresentativa

Skatterepresentativa is a person or organization appointed to act on behalf of a taxpayer in tax matters. The arrangement is common when the taxpayer is not resident, operates across borders, or otherwise requires local expertise to handle tax registrations, filings, and communications with tax authorities. A skatterepresentativa can be a tax advisor, lawyer, accounting firm, or another authorized entity.

Common contexts for use include cross-border trade within the European Union, where non-established taxable persons may need a VAT representative to fulfill VAT registration, reporting, and payment obligations. The representative can also be employed by individuals or companies to manage correspondence, respond to inquiries, and coordinate audits or other tax procedures. Even though the representative acts on behalf of the taxpayer, the underlying tax liability generally remains with the taxpayer; the exact allocation of responsibility and liability is defined by national law and the terms of the appointment.

Appointment and operation typically involve a formal agreement or power of attorney that specifies the scope of authority, duties, deadlines, and confidentiality requirements. The representative must keep detailed records and ensure timely and accurate submissions to tax authorities. If mismanagement or non-compliance occurs, liability can fall on the taxpayer, the representative, or both, depending on the jurisdiction and contractual terms.

See also: VAT representative, tax advisor, power of attorney. Notes: legal specifics vary by country; consult local regulations for precise requirements.