Tax representation in the Netherlands helps companies with VAT obligations, such as EXW/FCA shipments, proprietary goods transfer and warehousing solutions, while reducing VAT risks and ensuring compliance.
Managing VAT obligations in the Netherlands can be complex, especially with EXW/FCA shipments, warehousing and proprietary goods transfers. Tax representation provides a solution to avoid VAT payment, ensure compliance and simplify logistics processes. At Neele-Vat, we offer comprehensive support, from VAT returns to warehousing solutions, with reliable expertise and advanced technology.
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Are you an online seller who uses EXW or FCA shipments? This carries a high risk of Dutch VAT payment. At Neele-Vat, we only offer general fiscal representation (AFV) in these cases, as limited fiscal representation (BFV) is not possible here.
To avoid VAT, your customer can provide a "collection declaration" and additional documents to prove that the delivery was made outside the Netherlands. Without proper documentation, tax authorities can claim VAT up to 5 years after shipment. Because of this risk, we strongly discourage EXW and FCA deliveries.
Easily sell goods to any European customer with fiscal representation, allowing you to sell without VAT. This offers a perfect solution for your business.
Shipments such as sample shipments, promotional shipments or goods delivered free of charge to a representative can be shipped VAT-free in the Netherlands for a limited period of time.
Make sure you can reclaim VAT on distance sales. This includes importing goods, clearing in the Netherlands and sales to private customers.
Sales invoices and documentation
To use tax representation correctly, sales invoices must meet specific requirements. Consider:
A clear statement of VAT rates or a VAT reverse charge clause.
Correct product descriptions, quantities, and customs values.
Any additional documents, such as a signed CMR or transportation invoice.
This documentation is crucial during audits by the Dutch tax authorities.
Storage options in the Netherlands
Clearing through BFV at Neele-Vat allows you to store goods in our warehouses in the Netherlands and avoid direct VAT payment. Moving to another warehouse not managed by us will entail VAT payment (21% or 9%).
AFV allows you to move goods to other warehouses without VAT. Note: You must declare sales or deliveries from a warehouse to the tax authorities.
Transfer of own property
You can move goods to your company in another EU country, provided you have a VAT number in that country. We treat this so-called fictitious intra-community delivery as a normal delivery. We transfer the VAT from the Netherlands to your EU VAT number. The value is calculated on the basis of customs value and import duties.
Frequently asked questions about tax representation
What are the requirements for using tax representation?
In tax representation, you must comply with specific requirements, such as the correct use of incoterms, providing correct sales invoices and complying with VAT rules for intra-Community deliveries. Documentation such as a CMR, transport invoice and any collection statements are essential to prove to the tax authorities that goods were delivered outside the Netherlands.
What is the difference between general and limited tax representation?
General fiscal representation (AFV) offers more flexibility, such as the ability to buy goods within the EU, make B2C sales, and use other logistics providers. Limited fiscal representation (BFV) is limited to import shipments and the first subsequent delivery, with transportation and warehousing often having to be arranged through the representative.
What obligations does a tax representative have in the Netherlands?
A tax representative is responsible for filing VAT returns, keeping accurate records, and meeting all reporting requirements, such as intra-community declarations (ICP). These obligations are designed to ensure that foreign companies comply with Dutch VAT laws.
Frequently asked questions about Customs
How does customs clearance work when exporting outside the EU?
When exporting to countries outside the EU, you need to arrange customs clearance so the goods can officially leave the EU. This starts with collecting the correct export documents (such as commercial invoice, packing list and transport documents) and submitting an electronic export declaration to customs. Customs will check the documents (and sometimes physically inspect the shipment), issue an exit confirmation upon approval, and then the shipment can be transported abroad. Good preparation and correct documentation help avoid delays, fines and additional costs. Want to know more? Read the article here.
What does an EORI number mean and when do you need it?
An EORI number is a unique identification number that companies need in order to trade goods in or out of the EU at customs. You need it as soon as you have to complete customs formalities for export, import or transit; without an EORI number, customs cannot process your shipment. Want to know more? Read the article here.
How does Neele-Vat help clients with complex customs procedures?
Neele-Vat helps customers with complex customs procedures by providing expert support and full handling of all necessary formalities. They arrange customs declarations, EORI registration, permits and documentation, communicate with customs on behalf of the customer and ensure that shipments pass through customs smoothly, compliantly and without unnecessary delays, both for import and export. Want to know more? Read the article here.
What are the benefits of customs warehousing?
Customs warehouses offer the advantage that goods can be stored under customs supervision without paying import duties and taxes directly. This allows you to save cash-flow, manage inventory flexibly and handle goods (e.g. import, re-export or processing) only when it is logistically or fiscally convenient. Want to know more? Read the article here.
How does VAT processing work for imports and exports?
For imports, you pay VAT on the imported goods, but this can often be reclaimed in your VAT return; for exports to countries outside the EU, VAT is usually 0%, provided you can prove the correct documents. Good VAT handling prevents unnecessary costs and ensures that you comply with the rules of customs and tax authorities. Want to know more? Read the article here.
What role does Neele-Vat play as a customs broker?
As a customs broker, Neele-Vat takes care of all customs formalities for your shipments, ensuring that goods cross borders smoothly without delays. They make declarations, arrange EORI and permits, communicate with customs and ensure that documents are submitted correctly and on time, for both import and export. As a result, your logistics process runs smoothly and compliantly. Want to know more? Read the article here.
What documents do you need to import into the EU?
For imports into the EU, you usually need the following documents: a Commercial Invoice (with value, incoterms and lots), a Packing List (with contents and weights), a Customs Declaration (submitted electronically), your EORI number and any specific certificates or permits (e.g. phytosanitary or CE certificates). These documents are needed to get the shipment through customs and handle VAT/import duties correctly. Want to know more? Read the article here.
How does customs clearance of goods work?
Clearing goods through customs involves officially notifying and verifying shipments so that they may be imported or exported. This starts with submitting the necessary documents (such as commercial invoice, packing list and customs declaration), after which customs checks them and, if necessary, physically inspects the goods. Once everything is in order, Customs issues a release allowing the goods to be transited, delivered or further exported. Correct and timely declarations prevent delays and extra costs. Want to know more? Read the article here.
What documents are required in air cargo customs?
With air cargo, the following documents are usually required by customs: the Air Waybill (transport document), a commercial invoice with value and HS codes, and a packing list with contents and weights; these form the basis for the electronic customs declaration. Depending on the type of goods, you may also need additional certificates, such as certificates of origin, health or permits for special products (e.g. hazardous substances or vegetable/food items). Want to know more? Read the article here.
What does Authorized Economic Operator (AEO) status mean?
AEO stands for Authorized Economic Operator and is an internationally recognized seal of approval indicating that a company is reliable in its customs and security processes. It means that the company has passed strict compliance, security and administrative requirements and can therefore go through customs faster and with fewer checks on imports and exports. With this, your shipment benefits from faster processing, fewer physical checks and a better reputation in international trade. Want to know more? Read the article here.
How does customs clearance work for dangerous goods?
With dangerous goods, customs clearance involves additional checks and documents on top of the standard declaration. You must classify the shipment correctly and provide the correct data (such as UN number and safety information), submit the electronic customs declaration, and often provide additional permits or declarations. Customs assesses this and may conduct additional inspections; only when everything is correct and declared safe is the shipment released for transport or delivery. Want to know more? Read the article here.
What customs regulations apply to food and pharma?
Food and pharmaceutical products are subject to additional strict rules at customs on top of standard documents such as invoices and packing lists. This means shipments must meet food and product safety standards, correct HS classifications and often require specific certificates, for example, veterinary or phytosanitary declarations for food, and GDP or health certificates for pharmaceutical products. Customs authorities closely monitor these requirements and proper documentation to ensure food safety, product integrity and legal compliance. Want to know more? Read the article here.
What is the difference between import duties and excise taxes?
Import duties are taxes you pay on the value of imported goods as they enter a country, while excise taxes are additional charges on specific products such as alcohol, tobacco and fuel. Import duties are mainly related to trade protection and market access, and excise duties are designed to price consumption of certain goods. Want to know more? Read the article here.
How does customs expertise save time and costs for export companies?
Customs expertise saves time and costs for export companies by eliminating errors, delays and unnecessary inspections. With correct declarations, proper classifications and timely filing, export and import procedures run more smoothly, with less risk of fines, additional inspections or blockages at customs, shortening turnaround time and reducing administrative burdens. Want to know more? Read the article here.
Customs Opportunities
We offer comprehensive support for various customs formalities related to export, import, storage and transit shipments. In addition, we assist you with veterinary inspections and provide advice on specific customs and tax issues. Request your quote now and experience our service for yourself.
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