Both an integrated European market and a single currency, the Euro, have made it easier for foreign companies to enter the European market and act as a European company. Should you need any help entering the European market when it comes to fiscal matters, Freightways’ fiscal representation offers a solution.

Freightways Fiscal Representation specializes in all the bureaucratic aspects required for your international supply chain flow. We represent foreign companies for both fiscal (VAT) and Customs requirements. 

As a foreign entrepreneur exporting goods to the European Union, it is required that you have a European VAT-number or that you import the goods under the VAT number of your representative. This is dependent on the form of fiscal representation you choose to use. 

 

 For both types of fiscal representation a license is needed as well as a customer’s statement officially appointing the fiscal representative. Freightways will of course be able to assist you with this should you need it. 

Fiscal Representation "limited" and "general"

Under both types of fiscal representation Freightways takes care of the import of your wares and the VAT declaration. There are two major differences between general and limited representation: 

Under limited representation you are ONLY able to sell B2B and your goods will be imported using Freightways’ VAT number. 

Under general represenation you are able to sell both B2B and B2C and Freightways will request a Dutch VAT number of your own. 

Article 23

As your representative we can request an Article 23 with the Dutch Tax Services on your behalf. This means you are not required to pay VAT immediately upon import. The Netherlands is one of only few countries where this construction exists. 

One Stop Shop

On the first of July 2021 VAT obligations of B2C e-commerce sellers have been drastically reformed in order to battle fraud and boost cross-border online sales. Three major changes have been introduced: 

Some e-commerce sellers are now able to report all their Pan-EU distance sales on a single VAT return in their home country insteads of having multiple VAT registrations across the EU.

The VAT exemption for small parcels valued under €22 has been removed.  

Online marketplaces have become deemed suppliers when they facilitate certain B2C cross-border transactions of their third party sellers. They are then responsible to collect, report and remit the VAT due from the customer. 

Fiscal Representation

 Freightways can help you navigate these new VAT obligations as part of their fiscal representation service. More information on the new One Stop Shop VAT obligations can be found here or if you have any questions on how these regulations might affect you, you can contact us.