Do you find it complicated to understand another country's tax system? Tax representation in the Netherlands offers a simple solution! By using VAT reverse charge on importation through the VAT return, as a foreign company you can avoid paying VAT directly on importation, which can significantly improve your company's cash flow.
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No Dutch VAT number, still enjoy tax benefits
Entrepreneurs without a Dutch VAT number can still take advantage of tax benefits thanks to fiscal representation.
Dutch entrepreneurs who regularly import goods from outside the EU can apply for an Article 23 permit. This will prevent VAT on imports.
Entrepreneurs in other EU and non-EU member states can also benefit from this scheme.
Neele-Vat can represent your company and completely take over the VAT obligations. We are registered with the Inland Revenue as tax representatives and can act as:
Easily sell goods to any European customer with fiscal representation, allowing you to sell without VAT. This offers a perfect solution for your business.
Shipments such as sample shipments, promotional shipments or goods delivered free of charge to a representative can be shipped VAT-free in the Netherlands for a limited period of time.
Make sure you can reclaim VAT on distance sales. This includes importing goods, clearing in the Netherlands and sales to private customers.
The smoother handling of customs procedures
General fiscal representation (AFV).
As your General Fiscal Representative, we handle all VAT-related obligations in the Netherlands on behalf of your company. This includes supplies for which VAT is due in the Netherlands. We will apply for your own VAT number and license, including the application of Article 23. As a result, you do not pay VAT on importation, which has significant benefits for your liquidity.
Tax representation with limited license (BFV)
As a Limited Tax Representative, we represent foreign companies exclusively at:
Import of goods
Deliveries to business addresses
In this case, you do not need to apply for your own license or VAT number. We use a sub-number under our license to represent your company. This is possible in all EU member states. Especially in transit countries such as the Netherlands, this arrangement offers significant advantages, for example when transiting to Germany via Rotterdam instead of Hamburg. This avoids the payment of import VAT and provides a great liquidity advantage.
Fiscal representation in the Netherlands
Are you interested in fiscal representation through Neele-Vat? We would be happy to advise you on how to take full advantage of importing your goods into the EU. With our knowledge and permits, we ensure that your VAT matters are handled smoothly.
Frequently asked questions about tax representation
What is fiscal representation?
Fiscal representation is an arrangement that allows foreign companies to handle their VAT obligations in the Netherlands through a local representative, such as Neele-Vat.
What is the difference between general and limited tax representation?
General tax representation (AFV) involves arranging your own VAT number and section 23 license for your company, while limited tax representation (BFV) uses the representative's VAT number and license.
Who needs tax representation?
Foreign companies that import goods to the Netherlands or sell within the EU without a physical business address in the Netherlands often need a tax representative to comply with VAT laws.
What is an Article 23 permit?
With an Article 23 permit, VAT on imports can be shifted to the VAT return, preventing direct payment of import VAT.
What benefits does tax representation offer?
It offers benefits such as VAT reverse charge on imports, administrative relief, and compliance with complex VAT laws, which improves your company's cash flow.
Can a tax representative help with VAT refunds?
Yes, a tax representative can provide VAT refunds by arranging all the necessary administration and communication with the Dutch tax authorities.
How does tax representation work in e-commerce?
Distance sales allow companies to import goods and fulfill VAT obligations through a tax representative, making sales to private customers easier.
Are there specific requirements for tax representation?
Yes, you must meet certain requirements such as the use of incoterms, correct sales invoices, and proper documentation for the transfer of goods.
How long does it take to set up tax representation?
Applying for general tax representation (with its own VAT number and license) takes an average of 6-8 weeks.
How can Neele-Vat help as a fiscal agent?
Neele-Vat can act as your general or limited tax representative, take care of VAT administration, apply for Article 23 permits, and support you with VAT refunds and other tax obligations.
Frequently asked questions about Customs
How does customs clearance work when exporting outside the EU?
When exporting to countries outside the EU, you need to arrange customs clearance so the goods can officially leave the EU. This starts with collecting the correct export documents (such as commercial invoice, packing list and transport documents) and submitting an electronic export declaration to customs. Customs will check the documents (and sometimes physically inspect the shipment), issue an exit confirmation upon approval, and then the shipment can be transported abroad. Good preparation and correct documentation help avoid delays, fines and additional costs. Want to know more? Read the article here.
What does an EORI number mean and when do you need it?
An EORI number is a unique identification number that companies need in order to trade goods in or out of the EU at customs. You need it as soon as you have to complete customs formalities for export, import or transit; without an EORI number, customs cannot process your shipment. Want to know more? Read the article here.
How does Neele-Vat help clients with complex customs procedures?
Neele-Vat helps customers with complex customs procedures by providing expert support and full handling of all necessary formalities. They arrange customs declarations, EORI registration, permits and documentation, communicate with customs on behalf of the customer and ensure that shipments pass through customs smoothly, compliantly and without unnecessary delays, both for import and export. Want to know more? Read the article here.
What are the benefits of customs warehousing?
Customs warehouses offer the advantage that goods can be stored under customs supervision without paying import duties and taxes directly. This allows you to save cash-flow, manage inventory flexibly and handle goods (e.g. import, re-export or processing) only when it is logistically or fiscally convenient. Want to know more? Read the article here.
How does VAT processing work for imports and exports?
For imports, you pay VAT on the imported goods, but this can often be reclaimed in your VAT return; for exports to countries outside the EU, VAT is usually 0%, provided you can prove the correct documents. Good VAT handling prevents unnecessary costs and ensures that you comply with the rules of customs and tax authorities. Want to know more? Read the article here.
What role does Neele-Vat play as a customs broker?
As a customs broker, Neele-Vat takes care of all customs formalities for your shipments, ensuring that goods cross borders smoothly without delays. They make declarations, arrange EORI and permits, communicate with customs and ensure that documents are submitted correctly and on time, for both import and export. As a result, your logistics process runs smoothly and compliantly. Want to know more? Read the article here.
What documents do you need to import into the EU?
For imports into the EU, you usually need the following documents: a Commercial Invoice (with value, incoterms and lots), a Packing List (with contents and weights), a Customs Declaration (submitted electronically), your EORI number and any specific certificates or permits (e.g. phytosanitary or CE certificates). These documents are needed to get the shipment through customs and handle VAT/import duties correctly. Want to know more? Read the article here.
How does customs clearance of goods work?
Clearing goods through customs involves officially notifying and verifying shipments so that they may be imported or exported. This starts with submitting the necessary documents (such as commercial invoice, packing list and customs declaration), after which customs checks them and, if necessary, physically inspects the goods. Once everything is in order, Customs issues a release allowing the goods to be transited, delivered or further exported. Correct and timely declarations prevent delays and extra costs. Want to know more? Read the article here.
What documents are required in air cargo customs?
With air cargo, the following documents are usually required by customs: the Air Waybill (transport document), a commercial invoice with value and HS codes, and a packing list with contents and weights; these form the basis for the electronic customs declaration. Depending on the type of goods, you may also need additional certificates, such as certificates of origin, health or permits for special products (e.g. hazardous substances or vegetable/food items). Want to know more? Read the article here.
What does Authorized Economic Operator (AEO) status mean?
AEO stands for Authorized Economic Operator and is an internationally recognized seal of approval indicating that a company is reliable in its customs and security processes. It means that the company has passed strict compliance, security and administrative requirements and can therefore go through customs faster and with fewer checks on imports and exports. With this, your shipment benefits from faster processing, fewer physical checks and a better reputation in international trade. Want to know more? Read the article here.
How does customs clearance work for dangerous goods?
With dangerous goods, customs clearance involves additional checks and documents on top of the standard declaration. You must classify the shipment correctly and provide the correct data (such as UN number and safety information), submit the electronic customs declaration, and often provide additional permits or declarations. Customs assesses this and may conduct additional inspections; only when everything is correct and declared safe is the shipment released for transport or delivery. Want to know more? Read the article here.
What customs regulations apply to food and pharma?
Food and pharmaceutical products are subject to additional strict rules at customs on top of standard documents such as invoices and packing lists. This means shipments must meet food and product safety standards, correct HS classifications and often require specific certificates, for example, veterinary or phytosanitary declarations for food, and GDP or health certificates for pharmaceutical products. Customs authorities closely monitor these requirements and proper documentation to ensure food safety, product integrity and legal compliance. Want to know more? Read the article here.
What is the difference between import duties and excise taxes?
Import duties are taxes you pay on the value of imported goods as they enter a country, while excise taxes are additional charges on specific products such as alcohol, tobacco and fuel. Import duties are mainly related to trade protection and market access, and excise duties are designed to price consumption of certain goods. Want to know more? Read the article here.
How does customs expertise save time and costs for export companies?
Customs expertise saves time and costs for export companies by eliminating errors, delays and unnecessary inspections. With correct declarations, proper classifications and timely filing, export and import procedures run more smoothly, with less risk of fines, additional inspections or blockages at customs, shortening turnaround time and reducing administrative burdens. Want to know more? Read the article here.
Customs Opportunities
We offer comprehensive support for various customs formalities related to export, import, storage and transit shipments. In addition, we assist you with veterinary inspections and provide advice on specific customs and tax issues. Request your quote now and experience our service for yourself.
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