Fiscal Representation

The Dutch VAT system, a cash flow advantage for companies non-established in the Netherlands, but how does it work?

The regulation in the European Union states that on the moment of the import declaration you will have to pay the import duties and VAT (21%) over the value of the goods on the customs declaration. You can reclaim this but this will take a registration in the Netherlands and the reclaim will be paid after a few months.

In the Netherlands there is a possibility to use a license called article 23 to transfer the VAT payment to the moment of the VAT declaration. This means that the import VAT doesn’t have to be paid on the moment of the import declaration but at the moment that Neele-Vat will fill out the VAT declaration. You can also deduct it at the same time so the amount will be €0,00.

This is typically only granted for an established company in the country of import but the Dutch Tax Authorities have decided to issue a license for Dutch companies called “fiscal representative”.

Lees meer op de website van Neele-Vat: Fiscal Representation

Fiscal Representation
part of Neele-Vat