Tax Representation and VAT Import Procedures

Role of Tax Representative for Foreign Firms

To represent their company before the Tax and Customs Administrations, a foreign firm may designate a tax representative in the import nation.

The Reverse-Charge Process for VAT on Imports

This phrase describes the reverse-charge process, in which you are exempt from paying the VAT on imports right away. When you submit your routine VAT return, the VAT can then be paid, providing significant cash flow advantages.

Article 23 Permission in the Netherlands

An Article 23 permission is required in the Netherlands to employ delayed VAT at import.

Obtaining Article 23 Permission

You cannot apply for Article 23 permission on your own as a foreign entity. Nevertheless, you are permitted to establish a limited tax representative and make use of their VAT number and art. 23 import licenses.

Requirements for Postponed VAT Accounting in the UK

Your business must be registered for VAT in the UK to use postponed VAT accounting there.

Non-VAT Registered Entities in the UK

You must select a representative if you are not VAT registered in the UK.