ViDA is coming: the biggest VAT reform in decades. Is your organisation ready for e-invoicing? Read more
Fiscal representation
VAT INSTITUTE acts as general fiscal representative for foreign businesses that are liable for VAT in the Netherlands. We safeguard full compliance and take the VAT formalities off your hands.
How it works
As your general fiscal representative we act on behalf of your business towards the Dutch Tax Administration. You keep full visibility of everything filed in your name, while we safeguard the content and the deadlines.
Your business
Foreign business, liable for Dutch VAT through imports, storage or trade in the Netherlands
VAT INSTITUTE
General fiscal representative: licences, returns and substantive advice
Dutch Tax Administration
VAT returns, EC Sales Lists and Intrastat declarations, within the statutory deadlines
What you can count on
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Approach
Every collaboration starts with a thorough analysis of your trade flows, goods movements and contractual relationships. On that basis we assess whether general fiscal representation suits your situation. If we conclude that a limited fiscal representative is a better fit, we refer you on.
When we act as your general fiscal representative, we arrange the full VAT registration and are responsible for filing all VAT returns, EC Sales Lists and Intrastat declarations. We work closely with your administration, your forwarder and any other parties involved. You retain full visibility at all times of what is filed on your behalf.
Why VAT INSTITUTE
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The Netherlands is one of the main gateways for goods entering the EU. We know the VAT possibilities and obligations that come with that. From the Article 23 licence to complex chain transactions: we master the full spectrum.
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Fiscal representation can be limited to the administrative minimum. We go further. Our representation includes substantive advice on your VAT position and proactive alerts on risks and opportunities. Should the Dutch Tax Administration carry out an audit, we stand by you throughout.
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Fiscal representation is a relationship of trust. We are well aware of the responsibility that comes with it. Our clients have relied on our diligence and expertise for many years.
Whether you are importing goods into the Netherlands for the first time or want your existing structure reviewed: we are happy to think along with you about the optimal VAT set-up of your supply chain.
Knowledge base
In-depth analyses, practical advice and current developments on international VAT, compliance and fiscal certainty.
Tax inspectors must refuse VAT rights to businesses that knew or should have known of fraud in the supply chain, even without an explicit statutory basis. According to the Dutch Supreme Court, the absence of that basis is precisely what rules out a penalty.
Read moreNot everything intended to be eaten counts as a foodstuff for VAT purposes. The strict European reading produces sensible outcomes, but it also exposes a weak spot in Dutch policy.
Read moreFrom July 2026 a € 3 levy applies to every low-value e-commerce parcel imported from outside the EU. The measure forms part of a broad reform of the European customs system and affects consumers and businesses alike.
Read moreFAQ
Is your question not listed? Feel free to contact us, we aim to respond within one business day.
With general fiscal representation, a dedicated licence is applied for that can only be used by your business. With limited fiscal representation, you effectively use the licence of the fiscal representative, who serves multiple clients under the same licence. If there is a problem with that shared licence, it directly affects all connected clients. With general fiscal representation you do not have that form of dependency. VAT INSTITUTE acts exclusively as general fiscal representative.
