The NetherlandsManual

The Netherlands has a simple VAT rate structure with only a standard VAT rate and one reduced VAT rate

Fiscal representative in The Netherlands

In general, EU and non-EU businesses do not need a fiscal representative when registering for VAT purposes in the Netherlands. Unlike other EU countries, EU and non-EU companies can register directly for VAT in the Netherlands.

Registering directly means that the legal representative of the company can sign the registration form without any local Dutch involvement.

Appointing a fiscal representative is however mandatory when applying for import simplifications such as Import VAT deferral, using VAT or customs warehouses or making certain zero-rated supplies.

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