The NetherlandsManual

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

Global VAT numbers – Dutch limited fiscal representation

Global VAT numbers are known as Limited Fiscal Representation in the Netherlands. A limited fiscal representative can be used for imports followed by domestic supplies. In these cases, a VAT registration is not required, all transactions are accounted and reported by the limited fiscal representative under his own VAT number.

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