Een bewuste en geruste keuze
As a foreign organization, you might in some circumstances need to appoint a fiscal representative in the Netherlands. VAT INSTITUTE would be happy to take on this role.
The most common situation in which fiscal representation is needed is for distance selling, where you, as a foreign organization, sell to someone in the Netherlands where no VAT is payable. In that case, you’ll need to charge VAT at 0% in the Netherlands, and settle the VAT in your own country.
As a foreign organization, you can enjoy multiple benefits from appointing a fiscal representative, the two most important of which are:
If you have a fiscal representative and temporarily store goods in the Netherlands before exporting them to non-EU countries, you can take advantage of a 0% VAT rate. This means that you are not required to pay VAT in the Netherlands.
If you have a fiscal representative, you are eligible to apply for an Article 23 permit. Having this means that you do not need to pay VAT at the time of import, but only when completing the VAT return.
If you are required to appoint a fiscal representative but neglect to do so, you will lose the option to take advantage of the above benefits, and may run into problems during transport of your goods. Without proper representation, the customs authorities may hold your goods at the port. Your goods will then only be released once you have appointed a fiscal representative.
Need a fiscal representative in the Netherlands? Please get in touch. VAT INSTITUTE would be happy to take on this role. Are you a Dutch business looking for a fiscal representative abroad? Please give us a call. We’d be happy to put you in touch with a skilled representative through our network.