Fiscal Representative Netherlands: General or Limited, Article 23

Short answerA fiscal representative is a Dutch company with a licence from the Dutch tax authority (Belastingdienst) to act in Dutch VAT for a business based abroad. There are two licences. With a general licence, your company has its own Dutch VAT number, and the representative handles all your Dutch VAT. With a limited licence, the representative handles imports from outside the EU and the sales that follow, under its own separate VAT number. A company from abroad uses the Article 23 licence through its representative, so it reports the import VAT in its VAT return. Your own Dutch company (a BV) applies for that licence itself. We arrange a licensed partner or set up your own Dutch company. You see every price first and have one contact person on our team.

Who needs a fiscal representative in the Netherlands

A company based abroad can appoint a fiscal representative for its Dutch VAT. For some activities, Dutch law asks for one (Belastingdienst, 2025). These are the usual reasons:

Import VAT in the VAT return. A company from abroad uses the Article 23 licence through a representative, who applies for the licence (Belastingdienst, 2023).
Imports under the number of a representative. With a limited licence, your company works under the VAT number of the representative. Your company then skips its own Dutch VAT registration (Belastingdienst, 2026).
Distance sales to consumers from outside the EU. A company based outside the EU that sells to consumers at a distance needs a representative with a general licence. The other option is to report that VAT in the EU VAT return for cross-border sales (OSS) or in the EU import VAT scheme for parcels up to €150 (IOSS) (Belastingdienst, 2025).
Excise goods, mineral oils and bulk goods at 0% VAT. Trade in these goods also asks for a representative (Belastingdienst, 2025).

Many sellers from outside the EU appoint a representative by choice, to use the Dutch rules for import VAT. Your own Dutch company is the other option: it is established here and arranges its VAT in its own name.

General or limited fiscal representation

A fiscal representative is a Dutch company with a licence from the Belastingdienst. It acts in Dutch VAT for a business that is based abroad. There are two forms.

Limited representation covers specific goods transactions that the law sets out, mainly the import of goods and the supply of those goods after import. The representative uses its own licence and its own separate VAT number, which it uses for all its clients. It files one VAT return under that number for all the foreign clients it represents. For these transactions, that number under the representative's licence is enough.

General representation covers your whole Dutch VAT position. You register for Dutch VAT yourself, and the representative handles your returns and the contact with the tax office. You can then apply for your own Article 23 licence through the representative.

	Limited representation	General representation
What it covers	Specific goods transactions set out in the law, mainly import and the sale that follows	Your whole Dutch VAT position: imports, Dutch sales, returns and the EU sales listing
VAT number	A separate number under the representative's licence	Your own Dutch VAT number
Article 23 licence	The licence of the representative, used for all its clients	A licence for your company, through the representative
Distance sales to consumers	Need the general licence or your own Dutch company	Covered
Security	One shared security for all clients of the representative	A security for your business
Amount of the security	Usually 5% of the average monthly potential VAT, at least €5,000	The same basis and the same limits
Liability of the representative	For the VAT, interest and fines of these transactions, also above the security	Up to the amount of the security, per calendar year
Best for	A first shipment, or goods that you sell on soon after import	Stock in the Netherlands that you sell over time

Security and liability of the representative

The representative gives the Belastingdienst a security, such as a bank guarantee or a deposit. The tax inspector sets the amount. The standard basis is 5% of the average monthly potential VAT on your transactions, before you deduct any input VAT. Zero-rated and reverse-charged transactions can count as well.

The minimum is €5,000. The maximum is €100,000 for bulk goods, semi-finished products and means of production, and €500,000 for other goods and services. The inspector can set a higher amount.

With a limited licence, the representative is liable for the VAT, interest and fines of these transactions, also above the security. With a general licence, its liability is limited to the amount of the security, per calendar year. The security stays in place for at least five years after the representation ends. A good representative includes this in its price.

Article 23: import VAT in your VAT return

Normally you pay import VAT when the goods enter the EU. With an Article 23 licence, you report the import VAT in your VAT return. If you have the right to deduct it, you deduct it in the same return. You keep that cash in your business, on every shipment. The tax on your sales stays the same.

The Belastingdienst grants the licence to businesses in the Netherlands that import regularly from outside the EU, keep separate records of the import VAT and file VAT returns per month or per quarter. A company based abroad uses it through a fiscal representative. With a limited licence, the representative applies once and uses the licence for all its clients, and its number is on the import declaration.

The full guide, with the conditions, the steps and a worked cash example: the Article 23 license in the Netherlands.

Your own Dutch company: it applies for Article 23 itself

For regular imports, your own Dutch company is often the better choice. You set up a Dutch BV (the Dutch private limited company) from abroad with a power of attorney. The BV registers for VAT, gets its own customs number for import and export (EORI) and applies for its own Article 23 licence. These are separate steps. Your proposal shows the order and what you need to send.

Your company is also the importer for customs. Its name is on the import declarations, with its own EORI number. Decide early who manages the company and from where: for VAT, a business is established where its essential management decisions are taken (Implementing Regulation (EU) 282/2011, Article 10).

Your own company can also sign contracts, have a bank account and register as a producer, for example for packaging under the new EU packaging rules. Your sales to business buyers elsewhere in the EU are at 0% VAT on your own numbers. Before you invoice at 0%, check your buyer’s VAT number in the EU register (VIES) with the free VIES VAT check.

	Through a fiscal representative	Through your own Dutch BV
The licence is in the name of	The representative, or you through the representative	Your company
Importer for customs	An indirect customs representative in the EU	Your company, with its own EORI number
Who files your VAT	The representative	Your company, with your bookkeeper
Costs	A fee for the representation and the cost of the security	The setup of your company, then your yearly filings
Best for	A first or occasional shipment	Regular import and EU distribution

How we arrange your representation

You describe your goods, the value, your buyers and the timing. The team prepares your file: commercial invoices, packing lists, transport papers, buyers and warehouse. Then you get a written proposal for your way.

Representation through a licensed partner. After you ask, we choose a partner for your assignment, with a licence, a security and sector experience that match your goods. You receive the partner's quote and approve it first. The licence holder is legally responsible for the representation.
Your own Dutch company. We set up the BV and arrange the VAT number, the EORI number and the Article 23 application.

You see every price first and have one contact person on our team for the company, the VAT, customs and the warehouse.

The services around the licence

Your own Dutch BV

Notary, KVK registration, tax number and VAT number, arranged from abroad with a power of attorney.

The Article 23 licence

Who may apply, the conditions, the steps and a worked cash example.

Customs warehouse

Store goods first and pay duty and VAT when they leave for the EU market.

Importer of record in the EU

Your own Dutch company as importer, or a partner service.

Bookkeeping and VAT returns

Your bookkeeping, VAT returns and annual accounts in the Netherlands.

Import and logistics

Customs, warehouse and the import of your goods into the EU.

Company formation

Your company in the Netherlands

One package for the full setup. You sign a power of attorney in your own country. The notary in the Netherlands does the rest.

Swipe to see all four options →

Your Dutch BV

from €2,950

excl. VAT

The notary deed, signed for you with a power of attorney
Registration at the Dutch Chamber of Commerce (KVK)
The identity check the law requires
Registration of the owners in the register of ultimate owners (UBO register)
Your tax number and VAT number
The list of documents from your country, and how to legalise them (apostille)
Advice on the setup that keeps your tax low from year one: one company or a holding, your first financial year and your salary
Personal support during the setup and the start of your company

Holding and operating company

from €4,950

excl. VAT

Set up for growth of your company and your wealth.

Two companies, set up together, with everything from the BV package for both
You can pay profit to your holding tax-free (participation exemption)
In your holding, you keep your profit apart from the risks of daily business, and you can invest it
If you sell your operating company later, your holding receives the profit tax-free

What you can add

Made for your company. The price is in your proposal.

Business bank account: the complete file your bank asks for
eHerkenning: your login for the Dutch tax portal
EORI number: your number for import and export
Article 23 licence: you settle import VAT in your VAT return, so you keep that cash in your company
One VAT return for all your online sales in the EU (One Stop Shop, OSS)
Payroll tax number, so your company can pay you a salary
A lower director salary, prepared and submitted to the tax authority
The 30% ruling for you or your staff, when you relocate to the Netherlands
Bookkeeping, VAT returns and annual accounts
Licences and EU rules for your sector

Your first-year plan

Before you start trading, the team looks at everything you plan to do. You get a written plan, and the applications are filed for you. See the first-year plan →

The registrations and licences your company needs
Your salary, dividend and loans from your company in year one
The tax schemes and deductions you are entitled to
Your numbers for the first year: tax, salary and what you keep in your company

Your written proposal shows the exact amount before you decide. Owners from some countries need extra checks.

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Frequently asked questions

Who needs a fiscal representative in the Netherlands?

A company based abroad can appoint one for its Dutch VAT. Dutch law asks for one in some cases, for example distance sales to consumers by a company from outside the EU, and trade in excise goods, mineral oils or bulk goods at 0% VAT. A company from abroad also uses a representative to get the Article 23 licence for import VAT.

What is a fiscal representative for VAT in the Netherlands?

It is a Dutch company that handles Dutch VAT for a foreign business, under a licence from the Belastingdienst. With a limited licence, it handles specific goods transactions set out in the law, mainly the import of goods and the sale that follows. With a general licence, it handles your whole Dutch VAT position and you have your own Dutch VAT number.

Is a tax representative the same as a fiscal representative?

Yes. On its English pages, the Belastingdienst calls this role a tax representative. The Dutch term is fiscaal vertegenwoordiger. It is the same Dutch company with a licence to handle Dutch VAT for a business based abroad.

What is limited fiscal representation?

The representative handles specific goods transactions set out in the law, mainly the import of goods and the supply of those goods after import. It uses its own licence and its own separate VAT number, which it uses for all its clients. It files one VAT return under that number for all the foreign clients it represents. For these transactions, that number under the representative's licence is enough.

What does general fiscal representation cover?

Your whole Dutch VAT position: imports, Dutch sales, returns and the EU sales listing. You register for Dutch VAT yourself. The representative files your returns and handles the contact with the tax office.

How much security does a fiscal representative give?

The tax inspector sets the amount. The standard basis is 5% of the average monthly potential VAT, before deducting input VAT. The minimum is €5,000. The maximum is €100,000 for bulk goods, semi-finished products and means of production, and €500,000 for other goods and services.

What does the Article 23 licence do?

You report the import VAT in your VAT return. If you have the right to deduct it, you deduct it in the same return. You keep that cash in your business on every shipment. The tax on your sales stays the same.

Can my own Dutch BV get the Article 23 licence?

Yes. A Dutch BV that is established here can register for VAT and apply for the licence in its own name. The Belastingdienst gives it to businesses that import regularly from outside the EU, keep separate records of the import VAT and file VAT returns per month or per quarter.

What does a fiscal representative cost?

The fee depends on your goods, your volumes and the security the representative gives. It has its own price, which you see before the work starts. Your first advice is free.

Sources

Last reviewed: October 2026.

Belastingdienst, fiscal representative (fiscaal vertegenwoordiger), 2025
Belastingdienst, limited licence (beperkte vergunning), 2026
Belastingdienst, reverse-charge mechanism on import (Article 23), 2023
Belastingdienst, application form Article 23 licence, checked October 2026
Besluit fiscale vertegenwoordiging, Staatscourant 2022, 32161: security and liability
Implementing Regulation (EU) 282/2011, Article 10: place of establishment

Fiscal representative in the Netherlands: general or limited, with Article 23