Fiscal Representation in the Netherlands

If your company wants to import goods in the Netherlands and sell these within the EU, you have the following options to meet compliance requirements:

1. Appoint a fiscal representative with a limited license.

This representative is allowed to represent your company for imports and onward supplies (for products under excise, bulk and mineral oils there are more transactions for which the representative may act). It is not required to apply for a VAT number. The article 23 license of the representative can be applied for imports made by your company. The representative will take care of VAT compliance. This kind of representation is mainly provided by logistic companies. Please note that fiscal representatives with a limited license often limit the transactions for which they are willing to represent to import + onward supplies to companies in other EU countries. Please note that a bank guarantee is required.


2. Appoint a fiscal representative with a general license.

This representative is allowed to represent your company for all kinds of transactions in/from the Netherlands, including local supplies, purchases within the EU, etc. a Dutch VAT number is required. An article 23 license can be applied for. Please note that a bank guarantee is required.


3. Apply for a VAT number in the Netherlands without appointing a fiscal representative.

An article 23 license cannot be obtained, as a business should be established in the Netherlands, have a permanent establishment in the Netherlands or have appointed a fiscal representative. Therefore, import VAT has to be paid to customs and can be recovered in the VAT return.

If you would like to know more about Dutch fiscal representation, contact us today.

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