A fiscal representative is a person or company in the Netherlands who takes care of the VAT, the EC Sales and the Intrastat returns of your company.
When do you need a fiscal representative in the Netherlands for the VAT? When you buy goods in the Netherlands and these goods stay in the Netherlands the Dutch seller will charge VAT to the buyer, if the buyer isn’t established in the Netherlands. This VAT can be received back from the Dutch Tax Authorities at the end of the year and it will take months till you finally get it back. When you use a fiscal representative you can receive the paid VAT back each quarter or if you wish each month. You can get an article 23 VAT license when you use a fiscal representative. With this license you can shift the VAT on the import of goods to your VAT return instead of paying the VAT directly at the moment of arrival of the goods in the Netherlands.
When do you need a fiscal represenstative in the Netherlands for the IPT? If your company, which is not established in the Netherlands, sells insurances in the Netherlands you can use a fiscal representative in the Netherlands.
If you like to know more about fiscal representation please don’t hesitate to contact us at phonenumber 0031 161 431202 of faxnumber 0031 161 434794 or e-mail email@example.com
Vos Fiscal Services B.V.