No Dutch entity required
Import goods into the EU through the Netherlands without setting up a Dutch legal entity.
Fiscal representation
European trade
made practical
With fiscal representation, businesses from inside and outside the EU can import, trade and distribute goods through the Netherlands. We take care of the Dutch obligations that come with it.
Your gateway to Europe
Trade through the Netherlands with a local representative for VAT.
Import into the Netherlands
Import and VAT,
clearly handled
Want to import goods into the EU without being established there? The Netherlands is the EU’s import hub and, for overseas companies, the most practical route in terms of logistics, administration and tax.
Import of goods
The importation of goods from outside the EU is a taxable event for VAT purposes, irrespective of the EU country of importation. Upon import local VAT is to be paid to the local government at the moment of import. This import VAT can be reclaimed while filing the VAT return.
Depending on the HS code of the product, non-refundable customs duty may be due. The HS code system and the applicable customs duty rates are harmonized across the European Union.
VAT deferral license Netherlands
The Netherlands has implemented a unique VAT deferment license system based on article 23 of the Dutch VAT Act (i.e. so‐called article 23 license). This license enables importers to avoid immediate payment of VAT upon importation of goods via the Netherlands. Based on this system the VAT liability is shifted to the periodic VAT return. This means that import VAT needs to be declared in this periodic VAT return, but on the other hand it can be deducted in the same return as well (assuming there is entitlement to a full VAT deduction). As a result, there is no actual payment of VAT upon imports and thus a cashflow and interest advantage.
Fiscal representation
If you are not established or resident in the Netherlands, or have no fixed establishment there, you can or must appoint a fiscal representative in the Netherlands to benefit from the Article 23 VAT deferment license or to be able to carry out certain other transactions. A fiscal representative is mandatory if:
- you import goods using the reverse charge mechanism;
- you have transactions with excise goods in a tax warehouse;
- goods are stored in a VAT warehouse;
- in the event of distance selling in the Netherlands by a non-EU company.
What is a general fiscal representative?
The tax representative of the foreign entrepreneur is responsible for complying with the obligations regarding VAT. These obligations may relate to taxed services in the Netherlands, intra-Community acquisitions and imports from non-EU countries. From a practical point of view, the tax representative takes care of all the administrative burdens related to the business activities in the Netherlands.
The benefits
A practical route
to European trade
General fiscal representation combines local VAT compliance with an efficient way to import and distribute goods in Europe.
Better cash flow
Defer import VAT with an Article 23 licence, where the conditions are met.
Access to the European market
Trade across Europe with your Dutch VAT obligations properly in order.
Lower compliance risk
Reduce the risk of penalties and administrative errors with structured local support.
What we take care of
Complete support for your
Dutch VAT position
We handle the recurring obligations and give practical advice on the transactions behind them.
Dutch VAT registration and everything needed to start trading correctly.
Preparing and filing VAT returns and other statutory reports.
A local representative for all communication with the Dutch tax authorities.
Help with obtaining and using an Article 23 licence to defer import VAT.
VAT advice on imports, Dutch transactions and intra-Community supplies.
Regular reviews of your VAT position to spot issues early and limit risks.
How we work
From trade flow
to compliant operation
We start with your supply chain and turn it into a practical VAT setup for your day-to-day business.
-
Review
We look at your goods flows, trading partners, the countries involved and your planned Dutch activities.
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Design
We determine the right form of representation, the registrations and the way of reporting.
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Register
We arrange the Dutch VAT registration and, where relevant, the Article 23 application.
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Manage
We handle the returns, monitor your position and remain available as your activities grow.
Contact
Feel free to get in touch
Have an international tax question, or simply want to exchange thoughts? Send us an email or give us a call. You can also find us on LinkedIn.