Limited Fiscal Representation

Compliant VAT setups that custom-fit your supply chain

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What is Fiscal Representation?


Fiscal representation allows non-EU and EU companies to import goods into the European Union via the Netherlands without having to register for Dutch VAT themselves. We act as your official representative towards the Dutch Tax Authorities, ensuring compliance while optimizing your cash flow.

 
 
 
 
 
BENEFITS OF FISCAL REPRESENTATION
  • Cash flow advantage: Immediate release of goods without pre-financing import VAT (Article 23 license).

  • EU market access: Import once in the Netherlands, then distribute freely across the EU.

  • Compliance & security: Full VAT compliance with the Wet op de Omzetbelasting 1968 (Wet OB) and the EU VAT Directive  (2006/112/EC)

  • One-stop solution: We combine customs clearance, bonded warehousing, freight forwarding, and fiscal representation under one roof directly for our clients.

  • Reduced administrative burden: No need to establish a Dutch entity or manage local VAT filings independently.

  • Logistics Companies and Customs Brokers
    We also offer fiscal services through our logistics partners and customs brokers.

 

Limited Fiscal Representation Setup

Import VAT

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.

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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.

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

Case studies - Sectors

We provide fiscal representation and customs clearance solutions for companies that are importing their own stock for B2B distribution across the European Union.

This structure is commonly used by e-commerce sellers, wholesalers, and online platforms that import via the Netherlands and supply directly to another EU Member State. 

Our services include:

  • Limited Fiscal Representation (LFR)

  • Import VAT deferment (Article 23)

  • Customs clearance

  • Intra-Community supply structuring (0% VAT)

  • Dutch VAT declaration

  • ICP/ INTRASTAT reporting and compliance control

  • Bonded warehouse coordination (if required for NL stock)

  • EU delivery support

We provide Limited Fiscal Representation (LFR) and customs clearance services for refrigerant gases (HFCs) imported into the European Union.

Importing F-Gas-regulated products requires strict compliance with EU quota rules, customs procedures, and VAT legislation. Our team ensures that every release from bonded storage to free circulation is handled in a controlled and audit-ready manner.

Our services include:

  • Fiscal Representation for F-Gas quota holders

  • F-Gas quota verification before clearance

  • CO₂ equivalent calculation and documentation control

  • Customs Declaration

  • VAT Declaration

  • Import VAT deferment (Article 23)

  • EU delivery support

     

    We work closely with quota holders and traders to ensure:

  • Quota references match the declared importer

  • Customs declarations reflect correct allocated volumes

  • VAT treatment is determined and documented before release

  • Full traceability

Our structured compliance approach makes us a reliable partner in the European refrigerant and fluorochemical supply chain.

We provide full customs and fiscal representation services for the import of passenger cars and commercial vehicles into the Netherlands and the European Union.

Every vehicle import is processed individually based on the Vehicle Identification Number (VIN), ensuring full traceability, correct customs classification, and accurate tax assessment.

Our services include:

  • Limited Fiscal Representation (LFR)

  • Import VAT deferment (Article 23)

  • Customs clearance

  • Intra-Community supply structuring (0% VAT)

  • Dutch VAT declaration

  • ICP/ INTRASTAT reporting and compliance control

  • Bonded warehouse coordination (if required for NL stock)

  • EU delivery support / Pick-up Statements

 

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