The Irish government has recently set out its Finance Bill for 2020 which includes an amendment to the Irish VAT Act giving tax authorities the power to issue a notice to a non-Irish trader requiring them to appoint a fiscal representative.
Many EU Member States already make it a mandatory requirement for non-EU businesses to appoint a fiscal representative to act on their behalf. In some Member States, this also means becoming joint and severally liable for the VAT due.
The Irish Tax Authority will require a fiscal representative where they believe it necessary and subject to certain conditions. This is likely where traders have historically had issues with noncompliance. By requiring a fiscal representative this gives some security to the tax authorities as they will be held joint and severally liable for any VAT debts incurred by the non-Irish trader.