Complete service package
We provide all your logistics, customs, forwarding and European transport services from A to Z.
Ex works/FCA
With Ex-works/ FCA shipments we can only offer GFR, we cannot offer this Incoterm with LFR.
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”. This can only be done with importers and customers who are already well known by the fiscal representative and with whom we have a solid relationship. So the first couple of shipments need to be delivered by Neele-Vat. The collection declaration has to be made and signed by the customer before the shipment can be picked up in the Netherlands. 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 you will need to pay the Dutch VAT of 21%.
Sales invoices
Due to the custom clearance with LFR 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 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 which 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 custom 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 custom clearance and combine them with the import duties.
Two options
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.
Requirements
There are some requirements while using fiscal representation. See this link for information about incoterms, sales invoices and transfer of goods.
Special status
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.
Amazon delivery
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.
E-commerce
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.