European Subsidiary for a Turkish Manufacturer: the Dutch BV, Costs and Steps

What you arrange yourself

With the A.TR document, you pay zero duty on industrial goods in free circulation. The customs union covers duties on goods. Your company still arranges VAT, consumer sales, marketplace rules, service and warranty itself. For all of this, you need a company in the EU.

The Dutch entity for Turkish industry

Keeping stock in the Netherlands? See a warehouse and fulfillment in the Netherlands, with invoices ready for your Turkish support claim.

The BV can import machinery, automotive parts, textiles and white goods. For goods from outside the EU, the import is VAT-neutral under Article 23. The BV keeps stock near Rotterdam and invoices European buyers as a local company. For sales to consumers, the BV follows the EU rules on product safety (GPSR) in its own name. The same applies to the rules on packaging and waste (EPR).

For CE marking and the authorised representative, see which EU representative your product needs.

Steel, cement, aluminium under CBAM

For Turkish exports under the EU carbon border tax (CBAM), the importer reports the emissions made during production. With your own importing company, this data and its commercial value stay inside your group. See the CBAM overview.

You can import into the EU through the Netherlands and pay zero VAT at the border. See fiscal representation for non-EU importers. There you read about the Article 23 licence, the EORI number and the monthly work involved.

Ownership from Turkey

The Turkish parent company or family holding owns 100% of the BV. You can set up the BV remotely, see the non-resident process. See the Turkey trade article for the choice between agents and your own company, with a holding company above it.