With Ex-works/ FCA shipments we can only offer GFR, we cannot offer this Incoterm with LFR and if you want to sell Exw or FCA you will have to go to GFR.
When you have GFR you must know that this kind of shipment is seen as a delivery in the Netherlands and Dutch VAT is applicable. The only way to avoid this is to have your customer sign a so called “Collection Declaration” and to proof the delivery with 2 separate documents which are in the hands of the buyer of your goods. The collection declaration has to be made and signed by the customer before the shipment can be picked up in the Netherlands and all other documents need to be in the file of the importer. If this is not done correctly the Dutch Tax Authorities have the right to charge 21% VAT after the shipment has been picked up. This can be done up until 5 years after the shipment. Because of this risk we always advise you not to sell Ex works or FCA.
Storage in the Netherlands
As long as you store your goods in the Netherlands in a warehouse arranged by Neele-Vat you will be able to avoid the direct payment of VAT. As soon as you want us to move the goods to a different warehouse in the Netherlands and have used LFR with Neele-Vat you will need to pay the Dutch VAT of 21%.
Due to the customs clearance with LFR and GFR there are strict rules regarding the correct way of invoicing. This means that your invoices will need to have some extra information on them so your customer will know that your goods are custom cleared in and delivered from the Netherlands. This also means that every outbound order/ shipment must be followed with an invoice so that we can proof without a doubt that your sales invoice belongs to the goods we have shipped.
You cannot combine two outgoing shipments on one invoice.
Your sales invoices must meet the invoice requirements which you will receive from us. We will guide you during this process and we will supply you with a format that you can use with all your sales invoices done with fiscal representation.
Transfer of own goods
When you, as an EU importer, decide after the customs clearance to transport the goods to your own company this is possible. This is called a transfer of own goods. We will make an intra-community delivery to your VAT number and we will use the value of the customs clearance and combine them with the import duties.
This means you will have to have a VAT number in every country where you want to store your goods.