Fiscal representation by Less Grey
Foreign entrepreneurs with activities in the Netherlands often require a Dutch VAT registration. In addition, it may be necessary or advantageous to use a fiscal representative, for example if you regularly import goods into the Netherlands.
Preventing unnecessary cash flow costs
By appointing a Dutch VAT representative, the foreign entrepreneur can, among other things, avoid unnecessary cash flow costs when importing into the Netherlands, by applying for a so-called 'Article 23 licence'.
This authorisation makes it possible that you do not have to pay the import VAT to customs at the moment of import. Instead, it is declared in the periodic Dutch VAT declaration.
Dutch tax representative
An article 23 permit can only be obtained by a company established in the Netherlands or a foreign company that has appointed a Dutch fiscal representative.