Reverse-charging VAT in the Netherlands

If you wish to import goods into the Netherlands and you are looking for a partner to be your fiscal representative and to help you reverse-charge VAT, Vat Rep Info would be glad to help. We offer advice on and assistance with all your import procedures.

Vat Rep Info provides specialist customs services and can advise you about all your customs obligations ranging from VAT on imported goods and fiscal representation to Article 23 and reverse-charging VAT. Fiscal representation enables your company to engage in business transactions in the EU even if it is not domiciled in an EU country.

General fiscal representation
Companies that import goods for the consumer market in the Netherlands can appoint Vat Rep Info as their general fiscal representative. In this case, we take care of the required import declarations and arrange a Dutch VAT number. In this way, foreign companies can easily apply the VAT reverse-charge mechanism to goods imported into the Netherlands.

Limited fiscal representation
Companies that import goods to business addresses in the Netherlands have to pay VAT. Vat Rep Info can be appointed as their limited fiscal representative to file import declarations. In this case, we arrange a Dutch VAT number so that foreign companies can reverse-charge the VAT to the country of import.

VAT on imported goods
In addition to import duty, you are also required to pay VAT on goods imported from non-EU countries. You can do this in two ways: when you clear the goods through customs or via your VAT return. If you opt to pay the VAT by filing a return, you do not have to pay it directly to the Customs Administration following the arrival of the goods. You can deduct the respective amount in your VAT return as input tax. Transferring the amount owed on imported goods to a domestic VAT return, is allowed under the so-called Article 23 regulation, but you need to have written authorisation to do so from the Dutch Tax and Customs Administration. If you are not domiciled in the Netherlands, you can appoint Vat Rep Info to be your fiscal representative. We can ensure that you can take advantage of the Article 23 regulation.

No VAT on arrival
The advantage of operating via a fiscal representative is that you do not have to pay VAT immediately when your goods arrive in the Netherlands. Companies can transfer the amount owed to their VAT return.