Limited fiscal representation
The representative acts for one flow: the import and the onward supply of those goods. Everything runs on the representative’s licence, so the foreign company keeps its own registration off the table, including Article 23. This form fits transit flows: import through Rotterdam, onward sale to business customers in the EU.
General fiscal representation
The representative covers the company’s entire Dutch VAT position: imports, local sales, purchases, distance sales. The company holds its own Dutch VAT number; the representative files and stands in for it. This form fits companies with a broad Dutch activity — local stock plus consumer sales, for example.
The decision in practice
| Situation | Fitting form |
|---|---|
| Import + B2B onward supply | Limited |
| Local stock + B2C sales | General |
| Full EU operation, structural | Own Dutch BV (besloten vennootschap, the Dutch private limited company) |
The third option
At structural volume the own entity takes over: a Dutch BV with its own VAT number and its own Article 23 licence, one anchor for the whole EU. The comparison stands on the fiscal representation page; the selection checklist in choosing a fiscal representative.