Fiscal Representation
If your company is registered outside the European Union (EU) and you are trading with EU markets, appointing a fiscal representative for VAT may be required. Even if your company is established within the European Union, navigating cross-border VAT obligations can be complex. Fiscal Representation can help simplify your VAT compliance when trading in or through the Netherlands.
Our Services
As Fiscal Representative, ITC Services fulfills all VAT obligations on behalf of your company towards the Dutch Tax Authorities.
We offer General Fiscal Representation services to support your business. In specific circumstances, we can also offer Limited Fiscal Representation services. Based in the Netherlands, we ensure a smooth entry into the EU market and help you establish a solid VAT strategy tailored to your operations.
The fiscal representation services included in our standard package are outlined below.
- VAT registration
We manage your VAT registration in the Netherlands. When selling via E-commerce, we can extend the VAT setup by applying for the One Stop Shop (OSS) system and/or Import One Stop Shop (IOSS) system. - Fiscal Representation License
We obtain a general fiscal representation license for your company. This license states that ITC, a certified local representative, is appointed to handle VAT obligations on your behalf. - Application Article 23 License
We apply for your company the Article 23 Dutch tax license for import VAT exemption. With the Article 23 license, VAT on imports is deferred to your quarterly VAT return, providing your company with a cash flow advantage and potentially a situation in which zero VAT is applicable on your EU operations.
- Filing VAT Returns
We take care of all your VAT filings:
– Monthly/quarterly VAT return
– EU intra-community sales listings (ICL)
– One Stop Shop (OSS) and Import One Stop Shop (IOSS) returns
– Intrastat declarations - Communication with Tax Authorities
We handle all communication and correspondence with the Dutch Tax Authorities on your behalf. Also, we support you during audits or investigations. - Tax Compliance Support
We support your business to remain compliant with Dutch and EU VAT regulations.
No EU company formation required
A Dutch VAT registration enables businesses to operate within the European Union without the need to establish a physical presence.
Outsourced VAT administration
We handle your VAT obligations, giving you more time to focus on your core business.
Article 23 import VAT deferment License
A unique scheme in the Netherlands that allows you to defer VAT on import, resulting in a cash flow advantage and a potential situation in which zero VAT is applicable on your EU operations.
Frequently Asked Questions
Navigating VAT regulations in a foreign country can be complex, especially for businesses operating across borders. Here you will find clear answers to common questions about Fiscal Representation in the Netherlands.A Fiscal Representative is a locally established entity authorized to handle VAT and tax obligations on behalf of a foreign business. In the Netherlands, this is especially relevant for non-EU businesses engaging in taxable activities within the EU.
Only entities established in the Netherlands can act as Fiscal Representatives.
They must be approved by the Dutch Tax Authorities and need to provide a financial guarantee.
A Fiscal Representative is typically required when:
- If the foreign entrepreneur has to pay VAT in the Netherlands on distance sales and is established in a non-EU country.
- The business wants to benefit from Article 23 VAT deferment.
- When goods are stored in bonded or VAT warehouses in the Netherlands, fiscal representation is often required to manage VAT obligations.
- Ensures VAT compliance
- Enables use of Article 23 (VAT deferment)
- Reduces administrative burden
- Provides local expertise and language support
Questions? We are available to assist you.
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Local expertise and language support
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Article 23 import VAT deferment
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Reduce administrative burden
Feel free to contact us
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