The answer in one block
A fiscal representative gives a foreign company access to the Dutch Article 23 import VAT deferral. Limited representation covers the import and the onward intra-Community supply, under the representative’s licence with a bank guarantee of roughly €5,000–€100,000. General representation covers the full Dutch VAT position, with guarantees up to €500,000. A Dutch BV of your own holds the licence in its own name — the route structural importers take.
What a fiscal representative does
The Netherlands reserves the Article 23 licence for businesses established here. A foreign company reaches it through a licensed fiscal representative: a Dutch party that acts towards the tax authority under its own licence and security. Two forms exist, and the difference decides how much of your VAT life moves with it.
| Form | Covers | Licence & guarantee | Typical fit |
|---|---|---|---|
| Limited representation | The import and the onward intra-Community supply of those goods | The representative’s licence; guarantee roughly €5,000–€100,000 | A first or occasional shipment, moving straight through to EU buyers |
| General representation | The full Dutch VAT position: imports, domestic supplies, returns, EC Sales List | Dedicated licence; guarantee €5,000–€500,000 | Ongoing stock in a Dutch warehouse, sold over time |
Two routes to Article 23
Representation is one route. The other is the one this firm builds most: your own Dutch BV, holding the licence directly. The comparison is short and decisive.
| Via a fiscal representative | Via your own Dutch BV | |
|---|---|---|
| Licence stands in the name of | The representative | Your company |
| Onward EU sales at 0% | Within the representation scope | On your own VAT number, with your own evidence |
| Dependency | Continues per shipment | Ends at setup — the structure is yours |
| Cost shape | Fees per shipment plus the guarantee | One setup, then your own compliance rhythm |
| Horizon | First or incidental shipments | Structural import and EU distribution |
Route one — your own Dutch BV with the licence
For structural importers this is the destination: a Dutch BV, incorporated fully remote on apostilled documents, with its own VAT number, EORI and the Article 23 application filed at activation. From then on every container imports cash-neutral, and every sale to a business buyer elsewhere in the EU travels at the 0% intra-Community rate on your own numbers. The same establishment carries the roles a representative naturally leaves out: producer-responsibility registrations (EPR) for packaging, contracts and banking — increasingly relevant now that the EU packaging regulation (PPWR) applies. The entity stands in one to three weeks; the licence typically follows six to eight weeks after VAT activation. For a first container that lands sooner, two clean bridges exist: pay import VAT at the border and reclaim it through the return, or clear the goods from a bonded warehouse once the licence is active. The complete route and investment are set out in one written proposal, stated upfront.
Route two — representation through a licensed partner
Where the horizon is a single shipment, or the goods move on before a structure earns itself back, representation fits. Holdwise prepares the file — commercial invoice, packing list, bill of lading, buyers and warehouse — selects the licensed partner whose guarantee band and sector match your goods, and keeps direction of the route in your hands. You gain the licence’s effect; the liability sits where the law places it: with the licence holder. Within this route, limited representation covers the streamlined case — goods come in and move on across the EU — while general representation suits varied Dutch activity: import, local purchases, domestic sales.
One container or a shipping rhythm — the route follows the horizon
Describe the shipment below: goods, value, buyers, timeline. You receive the route — representation or your own licence — with the numbers, in writing.
The service layer around the licence
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Frequently asked questions
What is limited fiscal representation in the Netherlands?
A licensed Dutch representative acts for a foreign company at import and for the onward intra-Community supply, under the representative’s own Article 23 licence. It covers the import flow; the wider Dutch VAT position stays with the company itself.
What does general fiscal representation cover?
The representative handles the foreign company’s full Dutch VAT position: imports, domestic supplies, returns and the EC Sales List — under a dedicated licence and a bank guarantee, typically in the €5,000–€500,000 band.
What does the Article 23 licence do?
It moves import VAT from the border into the periodic VAT return, where it is declared and deducted in the same filing. The 21% stays inside the business on every shipment.
Can a foreign company hold Article 23 directly?
The licence for a business established outside the Netherlands runs through a fiscal representative. A Dutch BV holds the licence in its own name — which is why structural importers set one up.
How fast can each route be arranged?
Limited representation can be arranged quickly for a first shipment. An own Dutch BV stands in one to three weeks; its Article 23 licence typically follows six to eight weeks after VAT activation.
Related guides
The mechanics behind this page, from the largest independent English-language knowledge base on Dutch corporate structures and taxation: the fiscal representative explained, importing into the Netherlands with an EU company, the reverse-charge mechanism and the evidence behind the 0% intra-Community rate. Building the structure itself: BV incorporation · why the Netherlands.