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If you’re using EXW or FCA shipments to sell goods to your customers, we can only offer you general fiscal representation (GFR). We do not offer limited fiscal representation (LFR) when you’re selling EXW or FCA. Because your customer organizes the transport, these kinds of shipments are regarded as a delivery in the Netherlands and Dutch VAT would have to be paid. The only way to avoid VAT payment is to have your customer sign a “collection declaration” and proof the delivery outside the Netherlands with two additional documents. Generally, these documents would be a signed CMR and a transport invoice, which you need to request from your customer. The collection declaration has to be filled out and signed by your customer before the goods can be picked up in the Netherlands. If the documentation is not in order, the Dutch tax authorities have the right to charge VAT afterward. This can still be executed up until 5 years after the shipment. Because of this risk, we would strongly advise you not to sell EXW or FCA to your customers.
Storage in the Netherlands
If your goods have been customs cleared with LFR by Neele-Vat, they can be stored in the Netherlands in a warehouse arranged by Neele-Vat. As long as your goods are stored here, you will be able to avoid direct payment of VAT. However, as soon as you’re moving the goods to a different warehouse in the Netherlands, not controlled by Neele-Vat, you will need to pay Dutch VAT on these goods (21% or 9%).
If you have a GFR contract with Neele-Vat you can move your goods to a Dutch warehouse, not controlled by Neele-Vat, without payment of VAT. This transfer of own goods within the Netherlands does not have to be declared to the Dutch tax authorities. However, do keep in mind that in this case the subsequent sale/delivery from the warehouse does need to be declared.
When your goods are customs cleared with fiscal representation certain requirements for the sales invoices have to be met. Some extra information needs to be added to your invoices, so your customers will know that your goods were customs cleared in and delivered from the Netherlands. Every outbound order/shipment must be followed with a sales invoice, so we can prove these goods were actually sold.
If you’re starting fiscal representation by Neele-Vat, we will provide you with the exact invoice requirements. We can assist you in making the necessary adjustments to your invoices, so all requirements will be met.
Transfer of own goods
It is possible to transport your goods to your own company in another EU country. This could be the country in which your business is established or another EU country where you would like to store your goods. This does mean that you need to be in the possession of a VAT number in every country where you want to store your goods. This transfer of own goods is called a fictitious intra-Community supply. It will be handled by us as a “normal” intra-Community supply. We will transfer the VAT from the Netherlands to your foreign EU VAT number. The value of the goods is dependent on the customs clearance and will be calculated from the customs value and the import duties.
Get direct information from our customs and fiscal representation experts. Reach out to us at firstname.lastname@example.org or fill out the form on the right.
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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.