You are only obligated to file Intrastat once the national statistical authority (Centraal Bureau voor de Statistiek, CBS in the Netherlands) officially notifies you or when your trade volume crosses specific EU member state thresholds. If this is the case, you will receive a formal letter from the CBS telling you to report goods movements [...]
Intrastat is the data collection system used to keep track of the trade in physical goods between the different EU member states. It tracks arrivals (imports) and dispatches (exports) to maintain economic statistics after customs borders were removed. Intrastat is reported on a monthly basis.
EC Sales List, ICP declaration and IC-listing are all different terms to describe the same: it is a periodic European tax report that includes all intra-Community supplies from, in our case, the Netherlands during that quarter. Businesses list sales and services provided to VAT-registered companies in other EU countries.
In the Netherlands, there are 3 different VAT rates, depening on the type of service or product: The general tariff of 21%: the default rate, which applies to most goods and services, e.g. electronics, cars, clothing and professional services. If there is no reason for exemption, the 0% tariff, the 9% tariff or the reverse-charge [...]
VAT stands for Value Added Tax, and it is an indirect tax paid by consumers on all goods and services they buy. The tax is placed on products and services at each stage of the supply chain where value is added: from the production stage until the actual sale to the consumer. Each business along [...]
Fiscal representation is mainly needed by non-EU companies that import goods into Europe, hold local inventory, or make taxable sales without having a physical branch in the destination country. While foreign businesses can choose for a direct VAT registration in most cases, appointing a local fiscal representative offers certain advantages that cannot be obtained by [...]
A fiscal representative manages the VAT obligations and customs procedures and communicates with local tax authorities on behalf of their clients. They assume legal liability for VAT compliance, handle registrations, and submit VAT returns, EC Sales Lists and Intrastat declarations.
Setting up fiscal representation in the Netherlands normally takes 3 to 8 weeks, although obtaining a full general license can take 4 to 12 weeks. The exact timeline depends on how quickly the necessary business documents are provided and on the processing speed of the Dutch Tax Administration (Belastingdienst).
When you have a fiscal representative as a foreign business, you don't need to set up and register a local legal entity to be allowed to defer import VAT. Additionally, a fiscal representative has local expertise, ensures local VAT compliance and will handle your VAT returns and customs obligations.
There are multiple differences between general and limited fiscal representation. With general fiscal representation (GFR), the representative will handle all the foreign business's local tax obligations and VAT compliance, therefore allowing both B2B and B2C sales. The company will have its own Dutch VAT registration and VAT number, meaning that all transactions can be included [...]
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