General and limited fiscal representation in the Netherlands

Foreign businesses can either be represented by a general or limited fiscal representative in the Netherlands.

General fiscal representation

A general fiscal representative is a local entity that helps foreign traders to register their company for VAT in their own name. This allows traders to apply for an Article 23 import license, which if granted will mean they avoid paying VAT on the clearance of their goods into the Netherlands. Instead, the import VAT will be postponed to the VAT returns and will be entered in the same way as a reverse charge transaction.

Limited fiscal representation

A limited fiscal representative is a local entity which includes the foreign trader’s transactions in their own VAT reporting, hence there is no requirement for the trader to have a VAT registration in their own name. These types of representatives can only act on behalf of traders who are established outside of the Netherlands and can only be used in certain scenarios. Companies who bring goods into the Netherlands from other EU countries or buy and sell services cannot use this type of representation.

Why use Fiscal Solutions as your fiscal representative?

You will benefit from our unique way in which we offer fiscal representation through a single point of contact. By employing a multi-lingual team of VAT compliance specialists, it enables us to deal directly with tax authorities in their language, helping you to achieve your business goals in a timely and efficient manner.

Our specialist teams collaborate to provide clients with the highest calibre of advice. We are big enough to have deep knowledge in a broad range of niche fields – and small enough to offer a personal approach.

We help you simplify today’s complexities, address tomorrow’s challenges, and take the fear out of the equation. We anticipate problems before they happen and offer tailor-made solutions. The values we represent, and our consistent advice, mean you can trust Fiscal Solutions to do the right thing – for you and your organisation.

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