Bee On Trade

What is Fiscal Representation


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Tax Representation for Foreign Firms

What is Tax Representation for Foreign Firms?

Foreign firms can designate a tax representative in the import nation to represent their company before the Tax and Customs Administrations.

  • General fiscal representation
  • Limited fiscal representation

Benefits of Tax Representation

Hiring a tax agent can eliminate the need for foreign firms to register as taxpayers for VAT purposes.

  • Use of reverse-charge mechanism
  • Postponed VAT accounting

Tax Representation in the Import Nation

Customs forwarding agents can serve as limited fiscal representation in some EU member states, such as NL.

The limited fiscal representative assists in handling VAT returns.

Considerations for Foreign Firms

Foreign firms should consider factors like the choice between general and limited fiscal representation and compliance with country-specific regulations.


Foreign firms should be aware of tax representation options when dealing with tax and customs administrations in the import nation.

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