Actualité de Arnaud Philibert

Affaires et finance

Tax Representation in the Netherlands

If a company established outside the European Union is liable for VAT in an EU Member State, the VAT Directive applies and allows the appointment of a tax representative.
 
The Netherlands offers this possibility with conditions that differ from those in other EU countries.
 
The Tax Representative
The tax representative appointed by a company not established in the Netherlands represents it to the tax authorities, files the VAT declarations on its behalf, and pays the amounts owed. The tax representative is however not liable to the Dutch authorities, unlike the company that appointed him.
 
General or Limited License
There are two types of license for tax representatives:
- General license: concerns all transactions subject to VAT in the Netherlands or transactions subject to a declarative obligation for companies not established in that country.
- Limited license: concerns import transactions with intra-Community B2B deliveries of companies not established in the Netherlands.
 
Obligation to Appoint a Tax Representative
Non-EU businesses with distance sales in the Netherlands are required to appoint a tax representative. The deferral mechanism of VAT due on importation (Article 23 License) can only be applied if a tax representative is appointed. It allows companies not to make advance VAT payments due on importation of goods in the Netherlands, thereby facilitating cash flow.
 
To learn more about tax rules in the Netherlands, please visit our website or contact us at +1 514-798-1583.
 
Arnaud Philibert
Par Arnaud Philibert
ASD Group

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