The licence and its scope

Verify the representative’s own licence and which form it carries — limited or general — and that the form matches your flow. Ask which Article 23 arrangement applies to new clients and how fast it activates.

The liability terms

A representative stands in for your VAT position, and prices that risk through securities: a bank guarantee or deposit. Compare what security is asked, when it releases, and how the liability is capped on both sides. Clear terms here predict the whole relationship.

The operational rhythm

  • Filing calendar and the data they need from you, per period.
  • Reporting back: copies of every filing, in your file.
  • Response path for customs questions and audits.

The exit terms

Growth ends most representation relationships in a good way: the flow moves to an own Dutch BV (besloten vennootschap, the Dutch private limited company) with its own licences. Verify the notice period and the handover of the VAT history before you start — the route you are heading for stands on the fiscal representation page and Dutch BV incorporation.