VAT consequences of importing to or storing goods in the Netherlands

VAT consequences of importing to or storing goods in the Netherlands

11 December, 2019

Are you planning to store goods in the Netherlands or to import goods in the Netherlands? Please think about the VAT consequences! If you only store your goods in the Netherlands or import in the Netherlands, you do not need a Dutch legal entity. A Dutch registration is sufficient.

We can take care of the VAT registration and VAT compliance. Mostly, it is possible that the import VAT is deferred. When you do not have a Dutch legal entity, a Dutch fiscal representative is obliged. We are able to act as a general fiscal representative for your organization.

We can provide the following services for you related to VAT, if you do not have a legal entity in the Netherlands.

Dutch VAT compliance: we will take care of all VAT obligations in the Netherlands, including:

  • VAT registration and necessary licenses (general fiscal representation and deferred import VAT, request for an EORI-number)
  • Full guidance and memo’s about VAT compliance and related VAT rules
  • Review of the compliance data
  • Prepare all necessary compliance (VAT returns, ICP declarations and Intrastat)


Fiscal representation: a fiscal representative is obliged in the Netherlands for:

  • Distance selling by non-EU companies
  • Trading in oil or excise goods
  • Trading bulk
  • Deferred import VAT by non-EU companies


Sharing knowledge on VAT rules

We will provide you with memo’s concerning VAT rules regarding invoice requirements, conditions of applying the zero rate for intra community supply and export of goods, distance sales and VAT rates. In addition, we can prepare a custom made VAT course in which we cover all the VAT topics that are relevant for your organization.

VAT consultancy: we advise our clients concerning VAT issues, such as:

  • Place of supply and services;
  • Chain transactions
  • Distances sales
  • Call of stocks
  • Real Estate
  • Exemptions, etc.

Contact us