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For the Tax Law, E-commerce transactions are called “distance sale”. When a company imports goods, customs clears them in the Netherlands and sells these goods to a private person, the Dutch Tax Authorities will charge the Dutch VAT (21%). This VAT needs to be reimbursed to the Dutch Tax Authorities.
Thresholds and VAT
When Neele-Vat registers your company at the Dutch Tax Authorities you will be provided with your own Dutch VAT number. Neele-Vat will be your representative in the Netherlands and will make your custom clearance under your VAT number with article 23 (this means no payment of VAT on the moment of import) and will also make sure that all fiscal and legal requirements are met. Additionally, Neele-Vat will fill out your monthly VAT declaration, and mandatory intra-community declaration and Intrastat.
EU countries work with a threshold system for distance sales, if your sales are within the thresholds of distance sales in other EU countries we can make the sales transaction with Dutch VAT on the invoice (21%). The amounts for the thresholds differ in every EU country. The amounts for the thresholds for distance sales are listed here:
When the threshold in a country is passed, Neele-Vat will guide you in the process of mandatory registration in such a country.
Using Neele-Vat’s fiscal representation for your distance sales results in a cash flow advantage. The VAT you would normally have to pay on moment of import is delayed until the moment of sale. So with a normal payment flow you will have the payment of the VAT of your customers already on your account before you have to pay the VAT to the Dutch Tax Authorities. For the goods in the warehouse you do not pay the VAT until moment of sale
With B2C you will have to deal with thresholds in all EU countries. Neele-Vat will guide you with this.
in 2021, there will be new EU regulation regarding thresholds. This presents you a great advantage, because you will only need one VAT number in the country were your goods are stored. You will pay the VAT of all countries in the EU, via this one VAT number and there is no more need to register in all countries. Together with article 23 license for the import you will create the perfect cash flow advantage. Neele-Vat will be able to guide you in this process.
What do we need?
Neele-Vat will need all the information regarding import shipments and the sales done from the Netherlands (B2B and B2C) to make a complete VAT declaration.
Do you have a question or comment for Neele-Vat Logistics, please leave your remarks on the form below. We will contact you if necessary.
Quote request Fiscal
We have two options regarding fiscal representation: General Fiscal Representation (GFR) and Limited Fiscal Representation ( LFR).
Selling your goods
There is a perfect solution for selling your goods to any European customer. Due to fiscal representation you can sell the goods without charging VAT.
There are some requirements while using fiscal representation. See this link for information about incoterms, sales invoices and transfer of goods.
Shipments done as a sample shipment, a give-away shipment or goods delivered for free for a Sales representative can be shipped without paying Dutch VAT for a maximum.
Delivery to Amazon, Groupon or other companies and warehouses with no transfer of ownership on the moment of the transfer of the goods are no problem fur us at all.
For the Tax Law this transaction is called a “distance sale”. When a company imports goods and customs clears them in the Netherlands and sells these goods to a private person.