Fiscal Representation

A non EU company has the opportunity to appoint a fiscal representative for support with VAT declarations in the Netherlands and EU. In some cases a fiscal representative is an obligation. NBK has all knowledge, systems and licenses to act as your fiscal representative.

In this article you will read:

  • Which fiscal representative possibilities are available?
  • What to expect from a fiscal representative
  • When a fiscal representative is needed
  • What are the benefits by working with a fiscal representative
  • How NBK can help

Which fiscal representative possibilities are available?

There are two forms of fiscal representation:

  • General Fiscal Representation
  • Limited Fiscal Representation

General Fiscal Representation

With the service General Fiscal Representation all VAT obligations and declarations will be declared to the Dutch Tax office. All transactions regarding services and goods within EU will be declared. Only one General Fiscal Representative can be designated. More Limited Fiscal Representatives can be used together, also if a General Fiscal Representative is serving your company.

Limited Fiscal Representation

With services of a Limited Fiscal Representative specific transactions are declared to the Dutch Tax office. Mostly this administrative service is a part in a total logistics solution, offered by a logistics service provider or a VAT specialist.

What to expect from a fiscal representative

The VAT administration and declaration is provided of all EU transactions. When goods are imported within the Netherlands with the support of a fiscal representative, VAT does not have to be paid yet. All transactions within EU are monthly declared to the Dutch Tax office.

When a fiscal representative is needed

In the situation a non EU company trades within EU a fiscal representative can be a huge benefit. I specific cases a fiscal representative is an obligation.

What are the benefits by working with a fiscal representative

A fiscal representative is updated by latest law and legislations. All transactions within EU are declared and a proper VAT administration is provided. This administrative services will keep your mind at easy sow you can do what you can do best! The other benefit is the possibility to use article 23 when goods are imported in the Netherlands. This article allows to avoid unnecessary payments of VAT. 

How NBK can help

NBK has all licenses as a General and Limited Fiscal Representative. With our knowledge and systems we are able to support you with VAT administration and declaration to the Dutch Tax office. Together with a storage facilitation as customs warehouse and excise warehouse we can optimize your import duties. Unnecessary payments of VAT can be avoided with the facilitation of article 23. VAT reverse charge is applicable for B2B transactions within EU. The listing to the Dutch Tax office will be monthly declared. With a strategic partner as NBK you have all benefits as a EU company. With customs warehouse and excise warehouse facility and worldwide transportation we create a total logistics solution.

Contact us!

If you would like to receive more information about fiscal representation, please contact us!