Fiscal Representation Services in The Netherlands
When trading in the EU, it might be profitable or even legally obliged for non-Dutch resident companies to appoint a fiscal representative for VAT purposes in the Netherlands. The conditions to appoint a fiscal representative vary between EU Member States and also depend on the type of transaction.
Fiscal Representation Services for VAT in The Netherlands
In the Netherlands fiscal representation is mandatory in only a few situations, e.g. when a VAT taxable person, established outside the EU, performs distance sales in the Netherlands. Distance sales are supplies by mail-order firms and online retailers to private consumers based in another EU Member States where goods are transported or sent by the seller.
Appointing a fiscal representative may also be beneficial for companies that want to purchase certain goods free of VAT (under an excise warehouse regime or a VAT warehouse regime). By appointing a fiscal representative, instead of 21% Dutch VAT, a 0% Dutch VAT rate may be applied on the purchase and sale of those goods when certain conditions are met.
Nevertheless, most companies do not legally require to appoint a fiscal representative, but would like to profit from the Dutch import facility preventing prepayment of VAT at the time that the company imports goods into the Netherlands.
Two kinds of Fiscal Representation Services in The Netherlands
Berbo has been acting as fiscal representative since 1993 for many companies from all over the world.
We offer both solutions: General Fiscal Representation and Limited Fiscal Representation.
By clicking this weblink, you'll learn more about the differences between Limited Fiscal Representation (LFR) and General Fiscal Representation (GFR). This article is written by the FENEX.
As fiscal representative Berbo takes care of:
- representing non-Dutch resident companies towards the Dutch tax authorities.
- registration of non-Dutch resident companies for VAT in the Netherlands.
- applying for the VAT deferment license (also known as Article 23 license) to prevent non-Dutch resident companies to pay import VAT at the time of customs clearance.
- applying for an EORI registration number which is required for Customs clearance.
- compiling and submitting VAT-returns, European Sales Lists (also known as the recapitulative statement) and statistics declarations on behalf of the represented company.
- applying for a VAT or customs warehouse license, that allows non-Dutch resident companies to trade certain goods such as minerals and oil with use of the Dutch 0% VAT rate.
- compiling and submitting VAT-returns, European Sales Lists (also known as the recapitulative statement) and statistics declarations (Intrastat) on behalf of the represented company.
Curious about our Fiscal Representation Services?
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Please contact our Sales department:
As soon as possible, but in any case within 1 workingday, one of our specialists will contact you.