Dutch VAT

The Dutch VAT Law is based on the European VAT Directive. Since the European unification in 1992 and the establishment of the free movement of persons and goods within the single market, foreign companies can appoint a fiscal representative in the Netherlands or register for VAT purposes in the Netherlands without having a local establishment.

What does a fiscal representative do?

The fiscal representative settles the VAT related to the import of goods into the Netherlands and the transit of goods to customers via the Netherlands. As a fiscal representative, we take the VAT-related administrative duties out of your hands.

Fiscal representation is important in the following situations:

  • Import of goods into the Netherlands;

  • Imported goods that are stored in a VAT warehouse in the Netherlands;

  • Imported goods that are exported to another EU country via the Netherlands;

  • Imported goods that are exported to a non-EU country via the Netherlands.

A fiscal representative needs to be appointed in the following situations:

  • When the reverse charge mechanism is applied to import goods;

  • For transactions that involve excisable goods stored in an excise warehouse;

  • For goods stored in a VAT warehouse;

  • When a company from outside the EU engages in distance selling in the Netherlands.

The Benefits of Fiscal Representation.

  • There is no need to register your company in the Netherlands.

  • All the VAT formalities are handled and compliance with all corresponding regulations on your behalf.

  • Goods can be forwarded to the final customer quickly.

  • Your liquidity is improved, since you don’t need to pay VAT in the Netherlands.

  • Considerable efficiency gains in the logistics chain.

Dutch VAT:

VAT rate in the Netherlands

  • Standard rate: 21%

  • Reduced rate: 9%

  • Zero rate (0%)

The standard rate of VAT applies to all supplies of goods or services, unless a specific measure provides a reduced rate, the zero rate or an exemption.

Invoice requirements:

An invoice must be made up for all goods and services to an entrepreneur or a legal entity who is not an entrepreneur. An invoice should be sent before the 15th day of the month following the month in which the goods were supplied. This is particularly important for VAT purposes, because if your invoices do not satisfy the requirements, your buyer will not be entitled to a VAT deduction.

  • Name and address of selling party (in full)

  • Name and address of acquiring party (in full)

  • Your VAT-number

  • Customer VAT-number in case of supply to a EU Member State

  • In case of using a fiscal representative, name and address of Fiscal Representative

  • Invoice date

  • Invoice number (invoices should be numbered consecutively)

  • Description of nature and quantity of goods supplied

  • Date on which the supply of goods was made or completed

  • Unit price excluding VAT

  • Taxable amount per rate or exemption

  • Price excluding VAT, unless a special ruling applies

  • In case of an exemption, delivery of goods to another EU Member State or reverse charged VAT a reference to this

  • VAT rate applied

  • VAT amount

  • The amounts which appear on the invoice may be expressed in any currency, provided that the amount of tax to be paid is expressed in the national currency of the Member State where the supply of goods takes place.

VAT compliance and fiscal representation services .

Our company

We are authorized to represent foreign companies in the Netherlands for VAT purposes.

Dutch VAT

Foreign companies can appoint a fiscal representative in the Netherlands

Limited fiscal representation

You make use of SF VAT Services’ VAT number and import deferment license (artikel 23).

General fiscal representation

For the general fiscal representation service, we apply for your company’s own VAT number.

Direct contact

You only deal with one designated contact person.

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