Fiscal representation

Foreign entrepreneurs that have to pay Dutch VAT can appoint a fiscal representative. The fiscal representative takes care of the administrative obligation for Dutch VAT.

In some cases it is obligatory to appoint a fiscal representative. For instance, in case of distance sales or activities in relation to VAT warehouses.

In other cases it is not obligatory to appoint a fiscal representative, but by appointing one, foreign entrepreneurs may apply certain facilities, such as a specific zero VAT rate or the import VAT deferment provision.