Appointing a Dutch fiscal representative

Limited fiscal representative

In the case of providing service as a limited fiscal representative ("LFR"), LFR's liability is limited to the amount of tax over the import transactions. In this case, the LFR files VAT returns as if the company has acquired / sold the goods. For the VAT due resulting from this is, the LFR is fully liable. This may be compared as if the LFR has acquired the company's goods.    

Given this treatment, a LFR may be able to use its own Article 23 permit for the acquisition of those goods. An Article 23 permits makes it possible to postpone the moment VAT is due until the moment sales are done. The company has the ability to make use of the services of various LFR's. This is understandable since each transaction is treated as if there is a sale to a corresponding LFR.

General fiscal representative

In the situation of rendering services as a general fiscal representative ("GFR"), a GFR is responsible for all transactions that the company carries out and which is represented in the Netherlands.

In the situation of an GFR the company must (still) apply for an VAT identification number in the companies' name.

In case of an GFR a company can "only" make use the services of one GFR at the same moment. Per company a permit needs to be obtained by the GFR. In short, the GFR's permit is linked to the GFR and not towards the company represented.

Because the company's own VAT identification is to obtained, also an Article 23 permit is to be requested too. Should - if without this permit- the VAT business tax payable at the time of import and import VAT may be included in the tax return to file VAT as input tax. On the basis of Article 23 permit is only a moment to VAT, namely when a declaration is made over a period .

In the event of an GFR guarantee shall be given to the tax which an arrangement prior the moment we will render our services .

Our services

EU VAT Services BV is gladly willing to be of assistance to companies who are to be registered in the Netherlands and or elsewhere in the EU. 

Our firm offers the following services:

1) Acting as a fiscal representative;

2) Coordination and administration of EU VAT position(s) with respect to your company; 

3) Tax advisory services in order to improve company's VAT position in the EU;

4) Tax assurance services in case of a (potential) dispute with tax authorities within the EU.

A request for a fee quotation can be obtained by filling in our form via /quoterequest.html