Customs

Customs clearance of export goods

VAT represents a key factor in a business’s cash flow and potentially a real bottom line cost. Fiscal representation is important for companies that are not established in the Netherlands or even in Europe. A fiscal representative with a general license acts on behalf of a non-resident company with respect to all its supplies of goods and services for which Dutch VAT is due, intra-Community acquisitions and the import of goods. You do not need to make a profound study of the Dutch or EU VAT rules. But even more important is that you, can apply the import VAT deferment system, resulting in not paying import VAT upon arrival and thus cash flow and interest benefits. I.e. the VAT is deferred to the final buyer.

Our expertise

Your fiscal representative

We act as your fiscal representative and therefore we’re taking care of your registration and will prepare and submit your VAT returns, your European Sales Listing and Intrastat declarations if applicable.

Limited fiscal representation

A fiscal representative with a limited license can only act on behalf of a non-resident company for the import of goods and subsequent supplies of these goods. However, as the bulk of worldwide operating trading companies only have import, sales and returns in the EU limited fiscal representation is widely used in the Netherlands.

Your tax office

The Tax and Customs Administration/Limburg/
Department of International Issues deals with matters concerning Dutch VAT for all foreign entrepreneurs, except for entrepreneurs who make use of a tax representative. In case of the latter your tax representative’s tax office will deal with your VAT business.