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.