Fiscal representation

Fiscal representative in the Netherlands 

Is your company performing trading activities in the Netherlands or the European Union, and in need of / or looking for a Dutch VAT fiscal representative in the Netherlands?
 
Welcome to WE VAT Solutions BV! We can act as your Dutch fiscal representative with a general license.

In general, it is not obliged for EU and non-EU companies to appoint a fiscal representative when registering for
VAT purposes in the Netherlands. EU and non-EU companies can register directly for VAT purposes in the Netherlands.


Regulations VAT-free import license
In order to apply for a VAT-free import license or trade certain commodities against 0% VAT in the Netherlands, non-Dutch companies must appoint a fiscal representative in the Netherlands in order
to make use of these regulations. The specifics are as follows:
  • VAT-free import license - In the Netherlands, there is a special regulation that allows companies to avoid payment of import VAT at the time of customs clearance. WE VAT Solutions can assist with the application of this license and consequently your company can profit from a cash flow advantage. There is no need to pay VAT upon import into the Netherlands due to the deferral of import VAT to the Dutch VAT return. So, this means no need to file for a VAT refund request based on import documents and then wait for the actual funds to be refunded.
  • Trade in certain commodities against 0% Dutch VAT - In addition to the VAT-free import license, there is also a regulation that allows companies to purchase certain (commodity) goods free of VAT. WE VAT Solutions can assist with the application of this regulation. Again, a VAT cash flow advantage can be profited from with this regulation as both purchase and sale may be subject to 0% Dutch VAT rate instead of the standard rate of 21% Dutch VAT or the lower Dutch VAT rate of 6%.
Without an appointed Dutch fiscal representative, non-Dutch companies cannot profit from the abovementioned regulations.

Fiscal representative obliged for distance sales within the EU
Furthermore, also note that an obligation to appoint a general fiscal representative in the Netherlands does exist for non-EU companies which are subject to the so-called distance sales regime. E.g. mail order sales, phone- or telesales or physical goods ordered over the internet within the EU towards customers not registered for VAT purposes, like B2C business or towards entities not subject to VAT. Such will be applicable if the annual threshold of EUR 100.000 is exceeded.


Finally, in the case of certain transactions within a Dutch VAT warehouse or certain transaction subject to a specific Dutch excise regulation, another obligation exists to appoint a fiscal representative in the Netherlands.

Our services
WE VAT Solutions BV acts as a Dutch general fiscal representative for VAT purposes on behalf of companies established within and outside the European Union. As such, these companies are able to apply for the above-mentioned applications. Also, we take care of the procedure for its appointment as a company’s fiscal representative and handle the periodic obligations of the represented companies, which are basically preparation and/or timely submission of the VAT returns, and European Sales Listings and statistical returns when applicable.

The appointment as fiscal representative with a general license
When WE VAT Solutions BV is appointed as the general fiscal representative on behalf of your company, WE VAT Solutions will take care of:

  • full application of fiscal representation license request, including other relevant licenses;
  • all periodic VAT filing obligations;
  • administrating all VAT related transactions in the Netherlands;
  • negotiations on the bank guarantee towards the Dutch tax authorities;
  • all communications with the Dutch tax authorities on VAT related matters;
  • providing your company with all relevant VAT payment details, if applicable;
  • informing the represented company on all relevant VAT changes.

Would you like to know more about our services? Please feel free to contact us by mail: info@wevatsolutions.com