Limited Fiscal Representation
NLD Customs has a license to perform Fiscal Representation for companies located in Europe outside of the Netherlands. So, this enables us to perform an import customs clearance without direct payment of VAT.
The VAT can be deferred to the receiving company upon clearance in the Netherlands which is a big advantage in respect of the positive impact this will have on the cash flow of your company. NLD Customs is obliged to report these shipments as Intra Communautaire Delivery to the appropriate importer of the goods. We must always prove the final delivery point of the shipment concerned to limit the risk for each party. This may be done with a Proof of Delivery (CMR) and/or an invoice to the actual receiver of the goods.
Most importantly, you can be sure we will handle and store all your documents with the utmost care and integrity. This service includes monthly VAT declaration (listing), monthly CBS Intrastat declaration and monthly reporting upon request.
Your fiscal representation specialist
However, for foreign companies (outside EU) we can act as general fiscal representative. Dutch TAX office will not grant an article 23 permit for the reverse charge of VAT for non-Dutch companies. Therefore, NLD Customs can act as your representative for TAX purposes.
Only one tax representative per EU member state can represent you to shift the VAT upon import. The foreign company is obligated to appoint a general tax representative if he makes import and sales to the Netherlands or other EU countries.
The request to act as a general tax representative must be accompanied by an authorization from the foreign entrepreneur. A guarantee to Dutch TAX office is mandatory by law. For more information and possibilities, please feel free to contact us!