FAQs

A fiscal representative is a local business that gets appointed by a foreign business to handle local VAT and customs obligations on their behalf. The fiscal representative has to be a licensed local business and will serve as an intermediary between the foreign business and the local tax authorities, ensuring compliance and assuming legal liability [...]

You can apply for an Article 23 license if you are registered for VAT in the Netherlands. If this is the case, you can submit an application form directly to the Dutch Tax Administration (Belastingdienst). If you are a foreign business without a Dutch establishment, it is not possible to apply for an Article 23 [...]

An Article 23 license is a Dutch tax arrangement that allows businesses to defer import VAT to their VAT return. Instead of paying 9% or 21% import VAT at customs when your goods enter the Netherlands, you can reverse-charge the VAT with an Article 23 permit and account for it on your periodic VAT return. [...]

No, utilizing a fiscal representative for Dutch VAT registration and import procedures does not create a permanent establishment for tax purposes, given that you have no local office or employees in the country.