We provide all your logistics, customs, forwarding and European transport services from A to Z.
Selling in the European Union (EU)
There is a perfect solution for selling your goods to any company which is VAT registered in the EU. Due to fiscal representation you can sell your goods without charging VAT and be bothered with VAT payments to the Dutch tax authorities. You will request the VAT numbers of your customers in the EU, which have to be valid at the moment of delivery. With the submission of the VAT declaration, we will transfer the VAT from the Netherlands to the country in the EU where your customer is registered. This type of delivery is called an intra-Community supply.
Selling in The Netherlands
When you’re selling goods, with fiscal representation, to companies established in the Netherlands you need to invoice without charging VAT. You will request the Dutch VAT numbers of your customers, which have to be valid at the moment of delivery. With the submission of the VAT declaration, we will transfer the VAT to the VAT numbers of your customers in the Netherlands.
Export outside the European Union (EU)
When your goods from outside the EU are shipped to the Netherlands, you can either decide to customs clear them directly or store them in our bonded warehouse. In the latter case, the goods will remain under customs supervision and the import duties will not have to be paid at the moment of arrival. Later on, you can decide to either deliver them inside the EU or re-export them. If you deliver within the EU you could customs clear the goods or deliver them onward when still bonded by using a customs document (T1-document).
Customs cleared goods/free EU goods can be delivered to customers outside the EU by arranging the needed export documentation. Goods exported outside the EU can be sold without charging VAT.
Sale to a company located outside The Netherlands, but delivery within The Netherlands
When you’re selling goods to a company that is not established in the Netherlands, but you do need to deliver in the Netherlands we cannot transfer the VAT to your customer’s VAT number. Instead, the VAT needs to be paid. This transaction is regarded as an ownership transfer between two foreign companies in the Netherlands and this makes Dutch VAT applicable. You will need to charge your customer 21% or 9% (depending on the type of goods) VAT on the sales invoice and pay this amount to the Dutch tax authorities once the VAT declaration has been filed. Your customer can reclaim this amount by registering at the Dutch tax authorities.
You are selling your goods to a customer who is located in Germany and who requests you to deliver the goods to a warehouse in the Netherlands. Because the goods stay in the Netherlands and your customer is not established in the Netherlands you must charge them VAT. Neele-Vat will make sure you will be able to pay the Dutch tax authorities correctly.
Sale to a company but delivered in another country
When you’re selling your goods to a company but have to deliver to another country than the country of establishment, you will have to check if your client is in possession of a VAT number in the EU country of delivery.
Example of a non-EU company
You are selling your goods to a customer who is located in China and who requests you to deliver the goods to a warehouse in France. Because the goods are stored in France, you will need a French VAT number from your customer to defer the VAT.
Example of an EU company
You are selling goods to a customer who is located in Germany and who requests you to deliver the goods to a warehouse in France. Because the goods are stored in France, you will need a French VAT number from your customer to defer the VAT.
Simplified ABC transactions
It would also be possible that you are selling your goods to a VAT registered customer in the EU and they ask you to deliver to their customer in another EU country. We can arrange this for you, but you will need to ensure that you have received the valid VAT number of your client and their client is an official company. We understand if your customer doesn’t like to give too much information away regarding their own customer, however, we will need to know their official name, address, and VAT number. We can defer the VAT to your client’s VAT number and they will have to make an intra-Community delivery to their customer.
If you would like more specific information about any of the sales transactions described above or other possible transactions regarding your company, please contact us.
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.
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.