Experienced general fiscal representative. Through our subsidiary VAT Fiscal Representatives Holland BV we provide tax representative services for foreign companies established both within and outside of the EU.
With more than ten years of specific knowledge and experience as a tax representative, we can optimally serve our customers. Customers appreciate us for our speed of action, our practical advice and our transparent communication.
VAT Fiscal Representatives Holland BV has an excellent reputation with the Dutch Tax & Customs Administration (TCA: Belastingdienst) and is eager to keep this reputation. Our clients include internationally operating companies established in the United States, Brazil, Romania, Finland and Germany.
“Customers appreciate us for our speed of action, our practical advice and our transparent communication.”
As a tax representative, VAT Fiscal Representatives Holland BV maintains a separate VAT registration for each of its clients. It also takes care of the procedure for its appointment as a company’s tax representative, and handles the periodic obligations of the represented company: submission of the VAT and Intrastat returns, on time and correctly completed.
The registration procedure / appointment as tax representative
When VAT Fiscal Representatives Holland BV is appointed as the tax representative, we take care of the registration procedure. On behalf of the client (a company established outside the Netherlands) we apply to the TCA’s “Department of International Issues” in Heerlen for a VAT registration. When a VAT number has been allocated to the company, the TCA transfers the file to the tax inspector in Rotterdam who is authorised for VAT Fiscal Representatives Holland BV. A bank guarantee will then have to be provided for the TCA. As your tax representative we can deal with the arrangements for provision of the bank guarantee, and can make an advance estimate of the amount to be covered by that bank guarantee. The licence to act as the tax representative and the “Article 23 VAT import permit” will normally be issued by the TCA as soon as the bank guarantee has been provided.
Periodic tax obligations
When the company has been registered and VAT Fiscal Representatives Holland BV has been appointed as the tax representative, our duties comprise the following actions:
- Periodic submission of VAT returns:
Every quarter a VAT return must be submitted. The VAT return consists of a declaration of imports into the EU (via the Netherlands), sales and Dutch VAT charged on costs of third parties. The return must be submitted within one month after the end of a quarter. In some cases, returns must be submitted monthly.
- Compiling of quarterly EU Sales Lists:
This list shows all intra-EU sales transaction for each foreign VAT number. The list must be submitted within one month after the end of the quarter concerned. In some cases, lists must be submitted monthly.
- Monthly submission of Intrastat returns:
Intrastat is a system that is used to collect statistical data about intra-EU trade. Intrastat returns must be submitted if intra-EU sales and/or intra-EU acquisitions exceed the amount of € 900,000 per year. Intrastat returns must be submitted within 10 working days after the end of the month concerned. The return will then be sent electronically to Statistics Netherlands (in Dutch: CBS).