VAT fiscal representation · Article 23 · in English
Dutch VAT fiscal representation for importers.
Importing into the Netherlands or holding EU stock here without a Dutch establishment? A fiscal representative handles your BTW locally and unlocks the Article 23 import-VAT deferment — so you don't pay VAT at the border and wait to reclaim it. We set it up and run the returns.
- General vs limited fiscal representative — the right one for your flows
- Article 23 licence to defer import VAT to your return
- BTW registration, returns and intra-EU sales listing
- Built for non-EU e-commerce sellers and importers
What you get
- Dutch BTW registration via a representative
- Article 23 import-VAT deferment licence
- Periodic BTW returns & opgaaf ICP
- General or limited representation
Indicatively from €450 to set up — indicative until finalised. See pricing →
*Indicative until finalised; ongoing fees and any required security depend on your import volumes.
What a fiscal representative does
A fiscal representative is a Dutch-established party that handles Dutch VAT (BTW) on behalf of a business that has no establishment in the Netherlands. It takes on the local VAT registration, the periodic returns and the related obligations. For importers and e-commerce sellers from outside the EU, it is the practical route to trade goods through the Netherlands without setting up a Dutch entity — and it is what gives you access to the Article 23 import-VAT deferment.
General vs limited fiscal representative
There are two forms, and the right one depends on what you actually do here:
| Type | Scope |
|---|---|
| General fiscal representative (GFR) | Represents you for all your Dutch VAT-taxable activities, with broader liability. Suits varied or ongoing Dutch supplies beyond simple import-and-distribute. |
| Limited fiscal representative (LFR) | Covers only imports and the related onward intra-EU supplies, and can act for several clients under one licence. The lighter, common setup for pure import flows. |
Many non-EU sellers who simply import and forward goods use a limited representative; those with warehousing, domestic sales or more complex flows often need a general one. We map your goods flows before recommending either.
The Article 23 import-VAT deferment licence
Normally, VAT is due to customs when goods are imported, and you reclaim it later — a cash-flow drag. The Article 23 licence (artikel 23 vergunning) changes that: import VAT is deferred and reported in your periodic BTW return, where it is generally deductible in the same return. The net effect is usually cash-flow neutral. A non-established business typically obtains Article 23 through its fiscal representative, which is one of the biggest reasons the Netherlands is a favoured EU import gateway. The standard BTW rates (21% / 9%) still apply to the underlying goods.
When a non-EU seller needs this
You are most likely to need fiscal representation when you:
- Import goods into the Netherlands from outside the EU without a Dutch establishment;
- Hold stock in the Netherlands (for example in a fulfilment centre) and sell into the EU;
- Want to use Article 23 to avoid paying import VAT up front;
- Make intra-EU supplies from the Netherlands that require a Dutch BTW number and an EU sales listing.
Whether representation is mandatory or merely the practical choice depends on your exact structure and country — we assess that first rather than defaulting you into it. This connects naturally with our VAT registration and bookkeeping work if you also run a Dutch entity.
VAT rules, the Article 23 conditions and the representative regime are set by the Belastingdienst and change; this is general information, not tax advice. Indicative setup fee from €450 (indicative until finalised). Updated: 2026-07-28.
Related
The rest of the VAT picture
Fiscal representation — FAQ
What is fiscal representation for VAT?
A fiscal representative is a Dutch-established party that acts on behalf of a foreign (non-established) business for Dutch VAT (BTW). It takes on the VAT registration, returns and obligations locally, which is often required — or simply practical — when a business without a Dutch establishment trades goods here, especially importers and e-commerce sellers from outside the EU.
What is the difference between a general and a limited fiscal representative?
A general fiscal representative (GFR) represents the foreign business for all its Dutch VAT-taxable activities and is more broadly liable — used when you have varied or ongoing Dutch supplies. A limited fiscal representative (LFR) covers only imports and the related onward intra-EU supplies, and can act for multiple clients under one licence — a common, lighter setup for pure import-and-distribute flows.
What is the Article 23 import-VAT deferment licence?
The Article 23 licence (artikel 23 vergunning) lets you defer import VAT: instead of paying BTW to customs at the border and reclaiming it later, you report it in your periodic VAT return, where it is usually deductible in the same return — so it is cash-flow neutral. A non-established business typically accesses Article 23 through a fiscal representative. Standard Dutch BTW rates (21% / 9%) still apply to the underlying goods.
When does a non-EU seller need fiscal representation?
Typically when you import goods into the Netherlands or hold stock here (for example, selling into the EU via a Dutch fulfilment centre) but have no Dutch establishment. Fiscal representation lets you register for BTW, use the Article 23 deferment, and handle intra-EU supplies compliantly. Whether it is mandatory or optional depends on your exact flows — we assess this before you commit.
Do you provide the fiscal representation yourselves?
We arrange and coordinate compliant Dutch VAT fiscal representation, including the Article 23 licence and the periodic BTW returns, working with a licensed fiscal-representation partner where the formal role requires it. Indicatively from €450 to set up — indicative until finalised; ongoing fees and any required security depend on your volumes. See pricing.
Sources
- Belastingdienst — Business / VAT for foreign entrepreneurs (import VAT, deferment, fiscal representative, Article 23).
- Belastingdienst — Belastingdienst (BTW / import) (general vs limited representative, Article 23 licence).
We are an independent company-formation and bookkeeping office, not a government body (Belastingdienst). The formal fiscal-representation role is delivered with a licensed partner where required. VAT rules, the Article 23 conditions and representation requirements are set by the authorities and change — verify your situation before deciding. This page is general information, not tax advice.
Importing into the Netherlands from outside the EU?
Tell us how your goods flow and where you're established — we'll confirm whether you need general or limited representation and Article 23, with a fixed-fee proposal.
Get a free quote