Fiscal Representative in the Netherlands with Eurofiscalis
Importing through the Netherlands? Leverage the Article 23 import VAT deferral licence for zero cash outflow on import VAT. Our fiscal representative handles your full BTW compliance — registration with the Belastingdienst, filings, and ICP declarations.
- BTW Number
- Article 23 Licence
- ICP Declaration
Why use a fiscal representative in the Netherlands?
The Netherlands is a premier EU import gateway thanks to the Article 23 import VAT deferral licence. As your fiscal representative, we set up this cash-flow-friendly structure and ensure full compliance with the Belastingdienst.
The Article 23 import VAT deferral licence is the key advantage of Dutch fiscal representation. Import VAT is postponed and offset in the same BTW return — meaning effectively zero import VAT cash outflow. This makes the Netherlands a major EU import hub.
If you store goods in the Netherlands, you need a Dutch BTW number. We handle registration with the Belastingdienst and manage your quarterly filings and ICP declarations.
The Netherlands offers two types: General Fiscal Representation (GFR) covers all VAT activities, while Limited Fiscal Representation (LFR) covers only imports and intra-community transactions — you may not even need your own Dutch VAT number with LFR.
Rotterdam is Europe's largest port. We set up your Article 23 licence and fiscal representation to optimise your entire import VAT position across the EU supply chain.
How our fiscal representation in the Netherlands works
With Eurofiscalis, every step is structured to guarantee your VAT compliance in the Netherlands — without unnecessary complexity.
01
Analysis of your flows and VAT obligations
We review your imports, sales, and stock movements to determine whether GFR or LFR best suits your situation.
02
VAT registration and Article 23 application
You complete a guided file, we handle all formalities with the Belastingdienst including the Article 23 licence application.
03
Dutch BTW number and Article 23 licence obtained
We submit the application and follow up until your Dutch VAT number and deferral licence are issued — typically within 2 to 4 weeks.
04
Recurring tax filings
Each quarter, we file your BTW returns, ICP declarations (Opgaaf ICP), and ensure correct reporting of deferred import VAT.
Our VAT representation services in the Netherlands
Our service covers all your VAT obligations in the Netherlands with rigour, clarity, and full regulatory compliance. Here is what we handle.
Real results, satisfied clients
Behind every case, a genuine human collaboration. Discover their feedback.
After a year with Eurofiscalis, I am very satisfied with the service. Responsive and available, always with a professional tip that makes all the difference. Clear and concise — we are superbly guided and advised.
We found Eurofiscalis excellent in their service. Kevin supported us from the start and was always ready to answer our questions. Since setup, Agnès has provided outstanding support and ensured our returns are accurate and on time.
Eurofiscalis has been effectively representing us for years in France. Our contact Agnès Maurin advises and guides us for the proper completion of our filings. We highly recommend this accounting firm.
An attentive firm, and true experts in Amazon VAT worldwide. A fantastic team. They handle our VAT returns for OSS / ESP / IT / CZ / IE / PL / SE.
Excellent support, month after month, for over 3 years now. The team is very available (thank you Natacha), gives great advice, and is very thorough. We are now worry-free for all our VAT returns.
Excellent accounting firm. Lemine was our main contact: responsive, available, and always attentive. Communication is smooth and he helped us tremendously with our bookkeeping. I recommend without hesitation!
FAQ: Fiscal representative in the Netherlands — your questions answered
Answers to the most common questions about fiscal representation in the Netherlands, Article 23, and BTW compliance.
The Article 23 licence allows you to postpone import VAT and offset it in the same BTW return. This means zero net VAT payment on imports — a major cash flow advantage that makes the Netherlands the preferred EU import gateway for many businesses.
General Fiscal Representation (GFR) covers all VAT activities and requires a Dutch VAT number. Limited Fiscal Representation (LFR) covers only imports and intra-community transactions — the trader may not need their own Dutch VAT number. LFR is ideal for businesses that import through the Netherlands and immediately redistribute to other EU countries.
Not strictly mandatory for most businesses, but nearly universal in practice. The Article 23 import VAT deferral benefit is only available through a fiscal representative (or direct registration). Non-EU companies almost always appoint a GFR to access this licence.
Typically 2 to 4 weeks after submitting all required documents to the Belastingdienst.
The standard rate is 21%. A reduced rate of 9% applies to food, water, medicines, books, and certain other goods and services.
Required documents include: certificate of incorporation, articles of association, proof of VAT registration in your home country, signed power of attorney, and bank details. We prepare the complete file for the Belastingdienst.
Yes. Many international businesses use Rotterdam as their EU entry point specifically for the Article 23 benefit. Goods can be imported VAT-free and redistributed across the EU. We set up the full fiscal structure to support this strategy.
Ready to get started?
We listen to your situation, ask the right questions, and propose the solution best suited to your business.