Limited Fiscal Representation

When importing goods into the Netherlands, import VAT is normally due at the border. With our fiscal representation and Article 23 license, you don’t need to pre-finance this VAT. Instead, the VAT is deferred and reported in the Dutch VAT return.

This gives you two key advantages:

• No upfront cash flow impact – goods are released immediately without paying import VAT in advance.

• Efficient EU distribution – after import, goods can be freely moved across the EU.

We ensure the correct VAT reporting (4a, 5b, and onward intra-community supply declarations) and full compliance with Dutch Tax Authorities.

An intra-community supply takes place when goods are sold and transported from the Netherlands to a company in another EU member state. These transactions are exempt from Dutch VAT (0% rate), provided certain conditions are met.

Key conditions:

• The buyer is a company registered for VAT in another EU country.

• The buyer’s VAT number is valid and stated on the invoice.

• Goods are physically transported to another EU country.

• Proof of transport is available (for example, a signed CMR, delivery note, or forwarder confirmation).

By meeting these requirements, your business can move goods freely within the EU without charging VAT, while still ensuring compliance. We handle the correct reporting in your Dutch VAT return and in the EC Sales List (ICP declaration).

Correct invoicing and proof of delivery (POD) are essential to secure the 0% VAT rate on intra-EU supplies and to remain compliant with Dutch tax rules.

Invoice requirements:

• Seller and buyer details, including valid EU VAT number of the buyer.

• Correct wording (e.g. “VAT exempt intra-community supply – Article 138 EU VAT Directive”).

• Reference to transport document (CMR or shipment reference).

• Clear description of goods (HS code, quantity, value).

Proof of Delivery (POD):

• Signed CMR, delivery note, or carrier confirmation.

• For groupage/LTL shipments: forwarder statement or alternative transport evidence.

• PODs must be collected and stored as audit-proof evidence.

We help set up a structured process where your invoices meet compliance requirements and PODs are consistently collected and archived. This ensures that all intra-EU transactions remain secure and tax-authorities proof.

Onboarding Procedure
Before we can act as your fiscal representative, we follow a clear and strict onboarding process to ensure compliance with Dutch customs and tax authorities.

Our onboarding includes:

1. KYC & Compliance check – we collect company documents (Chamber of Commerce extract, VAT number, ID of signatory) to verify your business.

2. Power of Attorney (PoA) – you authorize us to act on your behalf with Dutch Customs and the Tax Authorities.

3. Invoice & POD setup – we align on invoice requirements (correct VAT wording, buyer details) and proof-of-delivery (CMR, delivery note, forwarder confirmation) to secure 0% VAT compliance.

4. Operational alignment – we connect with your logistics providers and agree on the workflow for customs clearance, invoicing, and reporting.

5. Go-live – once approved, your shipments can be imported via the Netherlands with limited fiscal representation in place.

This structured process ensures a fast, secure, and fully compliant start of your activities in the EU.

Contact: lfr@cargocoon.com