{"id":4154,"date":"2025-12-19T11:20:45","date_gmt":"2025-12-19T09:20:45","guid":{"rendered":"https:\/\/nl-en.seabournelogistics.com\/?page_id=4154"},"modified":"2026-07-23T16:37:21","modified_gmt":"2026-07-23T14:37:21","slug":"fiscal-representation","status":"publish","type":"page","link":"https:\/\/seabournelogistics.com\/nl-en\/services\/fiscal-representation\/","title":{"rendered":"Fiscal representation"},"content":{"rendered":"<!--themify_builder_content-->\n<div id=\"themify_builder_content-4154\" data-postid=\"4154\" class=\"themify_builder_content themify_builder_content-4154 themify_builder tf_clear\">\n                    <div  data-css_id=\"90lt409\" data-lazy=\"1\" class=\"module_row themify_builder_row headslide-ow fullwidth_row_container tb_90lt409 tb_first tf_w\">\n                        <div class=\"row_inner col_align_middle tb_col_count_2 tf_box tf_rel\">\n                        <div  data-lazy=\"1\" class=\"module_column tb-column col4-2 tb_zjqz409 first\">\n                    <!-- module plain text -->\n<div  class=\"module module-plain-text tb_kjl7409 headingDivider\" data-lazy=\"1\">\n        <div class=\"tb_text_wrap\">\n    <h1><span>Fiscal representation<\/span> \n\t<br> in the Netherlands <\/h1>    <\/div>\n<\/div>\n<!-- \/module plain text --><!-- module text -->\n<div  class=\"module module-text tb_0bai409   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <p><span style=\"font-weight: 400;\">Seabourne Logistics, together with our specialist partners, acts as your fiscal representative in the Netherlands, enabling smooth and compliant imports into Europe. We manage VAT and regulatory compliance under Article 23, coordinate customs clearance, and connect your goods seamlessly to European warehousing and distribution &#8211; helping you stay compliant while safeguarding cash flow. Our fiscal representation solutions combine VAT strategy, article 23 deferral, and customs expertise. Protect cash flow and unlock working capital with our streamlined approach. Learn more.<\/span><\/p>    <\/div>\n<\/div>\n<!-- \/module text -->        <\/div>\n                    <div  data-lazy=\"1\" class=\"module_column tb-column col4-2 tb_8cec409 last\">\n                            <\/div>\n                        <\/div>\n        <\/div>\n                        <div  data-lazy=\"1\" class=\"module_row themify_builder_row tb_z66c280 tf_w\">\n                        <div class=\"row_inner col_align_top tb_col_count_2 tf_box tf_rel\">\n                        <div  data-lazy=\"1\" class=\"module_column tb-column col4-2 tb_dmgc280 first\">\n                    <!-- module text -->\n<div  class=\"module module-text tb_vvu5280   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <p><span style=\"font-weight: 400;\">\u2713 Article 23 VAT: defer import VAT, improving cash flow<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2713 No Dutch entity required: operate via VAT registration and fiscal representation<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2713 One partner for customs, VAT returns and EU warehousing<\/span><\/p>\n<p>\u00a0<\/p>    <\/div>\n<\/div>\n<!-- \/module text -->        <\/div>\n                    <div  data-lazy=\"1\" class=\"module_column tb-column col4-2 tb_an7j280 last\">\n                    <!-- module buttons -->\n<div  class=\"module module-buttons tb_rqzk337 buttons-horizontal solid btn-redlin \" data-lazy=\"1\">\n        <div class=\"module-buttons-item tf_in_flx\">\n                        <a href=\"https:\/\/seabournelogistics.com\/nl-en\/contact-us\/\" class=\"ui builder_button tf_in_flx transparent\" >\n                                    <em><svg  class=\"tf_fa tf-ti-angle-right\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" aria-hidden=\"true\"><use href=\"#tf-ti-angle-right\" xlink:href=\"#tf-ti-angle-right\"><\/use><\/svg><\/em>                                        Get in touch                                        <\/a>\n                <\/div>\n                    <div class=\"module-buttons-item tf_in_flx\">\n                        <a href=\"https:\/\/seabournelogistics.com\/nl-en\/quote\/\" class=\"ui builder_button tf_in_flx transparent\" >\n                                    <em><svg  class=\"tf_fa tf-ti-angle-right\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" aria-hidden=\"true\"><use href=\"#tf-ti-angle-right\" xlink:href=\"#tf-ti-angle-right\"><\/use><\/svg><\/em>                                        Request a quote                                         <\/a>\n                <\/div>\n            <\/div>\n<!-- \/module buttons -->\n        <\/div>\n                        <\/div>\n        <\/div>\n                        <div  data-lazy=\"1\" class=\"module_row themify_builder_row tb_xwnk928 tf_w\">\n                        <div class=\"row_inner col_align_top tb_col_count_1 tf_box tf_rel\">\n                        <div  data-lazy=\"1\" class=\"module_column tb-column col-full tb_awcx928 first\">\n                    <!-- module plain text -->\n<div  class=\"module module-plain-text tb_fxg6928 headingDivider\" data-lazy=\"1\">\n        <div class=\"tb_text_wrap\">\n    <h2>Tax representative Netherlands for VAT &amp; customs<\/h2>    <\/div>\n<\/div>\n<!-- \/module plain text --><!-- module text -->\n<div  class=\"module module-text tb_x1aj928   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <p>The Netherlands provides a strategic gateway for international businesses. Foreign companies can obtain a Dutch VAT registration without establishing a local entity. Through fiscal representation, Seabourne acts as your trusted partner, managing VAT compliance on your behalf. This enables smoother customs clearance and optimizes working capital for high-value supply chains.<\/p>    <\/div>\n<\/div>\n<!-- \/module text -->        <\/div>\n                        <\/div>\n        <\/div>\n                        <div  data-anchor=\"more\" data-lazy=\"1\" class=\"module_row themify_builder_row tb_has_section tb_section-more tb_x8yp928 tf_w\">\n                        <div class=\"row_inner col_align_top tb_col_count_1 tf_box tf_rel\">\n                        <div  data-lazy=\"1\" class=\"module_column tb-column col-full tb_x7tf928 first\">\n                    <!-- module plain text -->\n<div  class=\"module module-plain-text tb_v4h2928 headingDivider\" data-lazy=\"1\">\n        <div class=\"tb_text_wrap\">\n    <h2>Proactive fiscal solutions that add value<\/h2>    <\/div>\n<\/div>\n<!-- \/module plain text --><!-- module text -->\n<div  class=\"module module-text tb_z03u928   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <p>Together with our partners, we deliver fiscal solutions services that are customer-focused and proactive &#8211; continuously raising the bar. With our \u2018Not So Standard\u2019 approach, we aim to exceed expectations and create tangible added value for our clients. A Seabourne recommendation is never a mere list of options based on tax laws and regulations. Our advice and fiscal representation are clear, well-founded, and seamlessly integrated with our logistics services &#8211; ensuring practical, actionable solutions that support your business objectives.<\/p>    <\/div>\n<\/div>\n<!-- \/module text -->        <\/div>\n                        <\/div>\n        <\/div>\n                        <div  data-anchor=\"more\" data-lazy=\"1\" class=\"module_row themify_builder_row tb_has_section tb_section-more tb_xpmp928 tf_w\">\n                        <div class=\"row_inner col_align_top tb_col_count_1 tf_box tf_rel\">\n                        <div  data-lazy=\"1\" class=\"module_column tb-column col-full tb_5718928 first\">\n                    <!-- module plain text -->\n<div  class=\"module module-plain-text tb_zs4t928 headingDivider\" data-lazy=\"1\">\n        <div class=\"tb_text_wrap\">\n    <h2>Compliance and VAT return services <\/h2>    <\/div>\n<\/div>\n<!-- \/module plain text --><!-- module text -->\n<div  class=\"module module-text tb_q7kl928   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <p>Your tax return reflects the advice you follow and the decisions you make, so precision matters. Together with our specialist partners, we provide comprehensive, end-to-end tax filing services: preparing, filing, and final review of corporate, personal income tax, and VAT returns. We also manage EC Sales Listings, statistical reporting, and set up or coordinate payroll and VAT record systems. As your tax representative within a Dutch fiscal representation framework, we ensure all filings are aligned with customs clearance processes while you import goods and utilize warehousing in Europe. This integrated approach safeguards compliance and optimizes operational efficiency.<\/p>    <\/div>\n<\/div>\n<!-- \/module text -->        <\/div>\n                        <\/div>\n        <\/div>\n                        <div  data-lazy=\"1\" class=\"module_row themify_builder_row tb_1o4p928 tf_w\">\n                        <div class=\"row_inner col_align_top tb_col_count_1 tf_box tf_rel\">\n                        <div  data-lazy=\"1\" class=\"module_column tb-column col-full tb_fgb8928 first\">\n                    <!-- module plain text -->\n<div  class=\"module module-plain-text tb_afoh928 headingDivider\" data-lazy=\"1\">\n        <div class=\"tb_text_wrap\">\n    <h2>Clear tax advice for EU importers<\/h2>    <\/div>\n<\/div>\n<!-- \/module plain text --><!-- module text -->\n<div  class=\"module module-text tb_evdq928   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <p>Whether you operate a small family business or a listed multinational, everyday decisions can carry tax implications that are not always visible. Our experts translate complex legislation into clear, actionable advice &#8211; helping you make informed choices at the right time. We liaise with Dutch and international tax authorities, support tax accounting, design pragmatic control frameworks, and assist in litigation when required. Our advice is never a mere list of options; it is practical, well-founded, and tailored to your operations. We work alongside you, addressing fiscal representation and article 23 VAT so that structure, returns, and processes remain fully aligned.<\/p>    <\/div>\n<\/div>\n<!-- \/module text -->        <\/div>\n                        <\/div>\n        <\/div>\n                        <div  data-lazy=\"1\" class=\"module_row themify_builder_row tb_s5vc928 tf_w\">\n                        <div class=\"row_inner col_align_top tb_col_count_1 tf_box tf_rel\">\n                        <div  data-lazy=\"1\" class=\"module_column tb-column col-full tb_3x2v928 first\">\n                    <!-- module plain text -->\n<div  class=\"module module-plain-text tb_eove928 headingDivider\" data-lazy=\"1\">\n        <div class=\"tb_text_wrap\">\n    <h2>How fiscal representation works<\/h2>    <\/div>\n<\/div>\n<!-- \/module plain text --><!-- module text -->\n<div  class=\"module module-text tb_39s2928   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <p>Fiscal representation allows a non-Dutch company that imports to the Netherlands to appoint a local tax representative. Seabourne manages VAT reporting and compliance linked to your import and onward EU movements. You benefit from:<\/p>\n<ul>\n<li>Postponed accounting of import VAT through article 23 VAT authorisation<\/li>\n<li>No prefinancing of import VAT at the border<\/li>\n<li>Faster release of goods and easier European distribution<\/li>\n<li>A single partner for logistics, warehousing and tax representation<\/li>\n<\/ul>    <\/div>\n<\/div>\n<!-- \/module text -->        <\/div>\n                        <\/div>\n        <\/div>\n                        <div  data-lazy=\"1\" class=\"module_row themify_builder_row tb_af8u928 tf_w\">\n                        <div class=\"row_inner col_align_top tb_col_count_1 tf_box tf_rel\">\n                        <div  data-lazy=\"1\" class=\"module_column tb-column col-full tb_88ps928 first\">\n                    <!-- module plain text -->\n<div  class=\"module module-plain-text tb_kf2e928 headingDivider\" data-lazy=\"1\">\n        <div class=\"tb_text_wrap\">\n    <h2>Reverse-charge VAT authorisation (article 23)<\/h2>    <\/div>\n<\/div>\n<!-- \/module plain text --><!-- module text -->\n<div  class=\"module module-text tb_s5a7928   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <p>Under standard procedures, the importer of record listed on the customs declaration pays import VAT upfront at the border. In practice, this is either your company &#8211; when you arrange delivery and manage the import &#8211; or your EU customer when they handle import upon arrival. In both cases, cash remains tied up until the VAT return is processed. By applying Article 23, the VAT due on import is reported in your periodic VAT return rather than paid at the border. This eliminates upfront payments, improves liquidity, and frees working capital. Seabourne, together with our specialist partners, secures the necessary authorisation under the appropriate fiscal representation model, aligns it with your supply routes and customer base, and ensures VAT accounting remains fully integrated with your logistics.<\/p>    <\/div>\n<\/div>\n<!-- \/module text -->        <\/div>\n                        <\/div>\n        <\/div>\n                        <div  data-lazy=\"1\" class=\"module_row themify_builder_row tb_icvk928 tf_w\">\n                        <div class=\"row_inner col_align_top tb_col_count_1 tf_box tf_rel\">\n                        <div  data-lazy=\"1\" class=\"module_column tb-column col-full tb_d79s928 first\">\n                    <!-- module plain text -->\n<div  class=\"module module-plain-text tb_nvrc928 headingDivider\" data-lazy=\"1\">\n        <div class=\"tb_text_wrap\">\n    <h2>Example: no upfront import VAT<\/h2>    <\/div>\n<\/div>\n<!-- \/module plain text --><!-- module text -->\n<div  class=\"module module-text tb_bxfb928   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <p>You bring a shipment worth \u20ac500,000 into the Port of Rotterdam. Under standard VAT rules, import VAT at 21% would amount to \u20ac105,000 &#8211; payable immediately at the border. With an article 23 license, that \u20ac105,000 is reported in your VAT return instead of being paid in cash upfront. If you have the right deduction position, the amount offsets within the same VAT return, eliminating any cash outflow.<\/p>    <\/div>\n<\/div>\n<!-- \/module text -->        <\/div>\n                        <\/div>\n        <\/div>\n                        <div  data-lazy=\"1\" class=\"module_row themify_builder_row tb_8zwa928 tf_w\">\n                        <div class=\"row_inner col_align_top tb_col_count_1 tf_box tf_rel\">\n                        <div  data-lazy=\"1\" class=\"module_column tb-column col-full tb_ztrf928 first\">\n                    <!-- module plain text -->\n<div  class=\"module module-plain-text tb_9mtd928 headingDivider\" data-lazy=\"1\">\n        <div class=\"tb_text_wrap\">\n    <h2>Is tax representation right for your business?<\/h2>    <\/div>\n<\/div>\n<!-- \/module plain text --><!-- module text -->\n<div  class=\"module module-text tb_dta0928   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <p>If you want to import into the EU without tying up cash and prefer one accountable partner for VAT, customs, and logistics, this service is designed for you:<\/p>\n<ul>\n<li>No upfront import VAT &#8211; article 23 shifts VAT to your periodic return<\/li>\n<li>Accelerated customs clearance and simplified compliance<\/li>\n<li>Single point of accountability for VAT, customs, and end-to-end logistics<\/li>\n<li>European warehousing with rapid onward distribution<\/li>\n<li>Scalable setup with value added services when required<\/li>\n<li>Clear guidance on registrations, authorisations, and reporting<\/li>\n<\/ul>    <\/div>\n<\/div>\n<!-- \/module text -->        <\/div>\n                        <\/div>\n        <\/div>\n                        <div  data-lazy=\"1\" class=\"module_row themify_builder_row tb_fgor928 tf_w\">\n                        <div class=\"row_inner col_align_top tb_col_count_1 tf_box tf_rel\">\n                        <div  data-lazy=\"1\" class=\"module_column tb-column col-full tb_hadv928 first\">\n                    <!-- module plain text -->\n<div  class=\"module module-plain-text tb_ma81928 headingDivider\" data-lazy=\"1\">\n        <div class=\"tb_text_wrap\">\n    <h2>Limited vs. General Fiscal Representation<\/h2>    <\/div>\n<\/div>\n<!-- \/module plain text --><!-- module text -->\n<div  class=\"module module-text tb_8bim928   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <p>Fiscal representation in the Netherlands is available in two models, each suited to different trading patterns.<\/p>\n<ul>\n<li><strong>Limited Fiscal Representation (LFR)<\/strong> is applied when goods are imported into the Netherlands and immediately supplied to a buyer in another EU Member State. The Limited Fiscal Representative assumes VAT obligations upon import, files the required listings, and ensures goods can move freely within the EU.<\/li>\n<li><strong>General Fiscal Representation (GFR)<\/strong> is used when LFR is not legally possible. For example, for intra-EU purchases or when you also sell within the Netherlands. A General Fiscal Representative manages all VAT transactions for the represented company and provides a guarantee to the Dutch tax authorities. This model offers greater flexibility for sales and stock in the Netherlands but requires more extensive administration and controls.<\/li>\n<\/ul>\n<p>With both models, companies do not need to establish a legal entity in the Netherlands. Use the overview above to determine which approach fits your flows. Together with our specialist partners, we assess your routes, stock, and customers, and set up the appropriate authorisations, guarantees, and reporting.<\/p>    <\/div>\n<\/div>\n<!-- \/module text -->        <\/div>\n                        <\/div>\n        <\/div>\n                        <div  data-lazy=\"1\" class=\"module_row themify_builder_row tb_qwrd928 tf_w\">\n                        <div class=\"row_inner col_align_top tb_col_count_1 tf_box tf_rel\">\n                        <div  data-lazy=\"1\" class=\"module_column tb-column col-full tb_o8ky928 first\">\n                    <!-- module plain text -->\n<div  class=\"module module-plain-text tb_1whi928 headingDivider\" data-lazy=\"1\">\n        <div class=\"tb_text_wrap\">\n    <h2>Find your fiscal fit<\/h2>    <\/div>\n<\/div>\n<!-- \/module plain text --><!-- module text -->\n<div  class=\"module module-text tb_tsan928   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <p>Unsure which model best fits your supply chain? Consult our specialists to make the right fiscal choice for your EU imports. We review your flows and implement compliant representation, including all required authorisations and guarantees.<\/p>    <\/div>\n<\/div>\n<!-- \/module text --><!-- module buttons -->\n<div  class=\"module module-buttons tb_62r5415 buttons-horizontal solid btn-redlin \" data-lazy=\"1\">\n        <div class=\"module-buttons-item tf_in_flx\">\n                        <a href=\"https:\/\/seabournelogistics.com\/nl-en\/contact-us\/\" class=\"ui builder_button tf_in_flx transparent\" >\n                                    <em><svg  class=\"tf_fa tf-ti-angle-right\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" aria-hidden=\"true\"><use href=\"#tf-ti-angle-right\" xlink:href=\"#tf-ti-angle-right\"><\/use><\/svg><\/em>                                        Get your fiscal assessment                                        <\/a>\n                <\/div>\n            <\/div>\n<!-- \/module buttons -->\n        <\/div>\n                        <\/div>\n        <\/div>\n                        <div  data-lazy=\"1\" class=\"module_row themify_builder_row tb_0f8v928 tf_w\">\n                        <div class=\"row_inner col_align_top tb_col_count_1 tf_box tf_rel\">\n                        <div  data-lazy=\"1\" class=\"module_column tb-column col-full tb_yflr928 first\">\n                    <!-- module plain text -->\n<div  class=\"module module-plain-text tb_1yvw928 headingDivider\" data-lazy=\"1\">\n        <div class=\"tb_text_wrap\">\n    <h2>GFR: guarantee deposit and liability<\/h2>    <\/div>\n<\/div>\n<!-- \/module plain text --><!-- module text -->\n<div  class=\"module module-text tb_jiev928   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <p>Under General Fiscal Representation (GFR), the tax representative provides a surety to the Dutch Tax Administration and assumes liability up to that amount per year. Since assessments can be revised for up to five years, the practical exposure equals five times the surety. Consequently, representatives typically require a matching guarantee from the non-Dutch client, equal to five times the quarterly VAT exposure that must be legally covered.<\/p>    <\/div>\n<\/div>\n<!-- \/module text -->        <div  data-lazy=\"1\" class=\"module_subrow themify_builder_sub_row tf_w col_align_top tb_col_count_1 tb_12ol928\">\n                <div  data-lazy=\"1\" class=\"module_column sub_column col-full tb_11bt928 first\">\n                    <!-- module plain text -->\n<div  class=\"module module-plain-text tb_2022928 headingDivider\" data-lazy=\"1\">\n        <div class=\"tb_text_wrap\">\n    <h3>Authorisation and administration<\/h3>    <\/div>\n<\/div>\n<!-- \/module plain text --><!-- module text -->\n<div  class=\"module module-text tb_g5e7928   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <p>GFR requires a specific, company-level authorisation. The representative maintains a complete VAT administration for all Dutch transactions of the represented company. With a Dutch VAT number under GFR, you can make domestic sales and deduct input VAT, offering flexibility for local stock and sales. This model is more labour-intensive than LFR and demands disciplined processes to manage obligations over time.<\/p>    <\/div>\n<\/div>\n<!-- \/module text --><!-- module plain text -->\n<div  class=\"module module-plain-text tb_hr68928 headingDivider\" data-lazy=\"1\">\n        <div class=\"tb_text_wrap\">\n    <h3>LFR: obligations and reporting<\/h3>    <\/div>\n<\/div>\n<!-- \/module plain text --><!-- module text -->\n<div  class=\"module module-text tb_n923928   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <p>Under Limited Fiscal Representation (LFR), import VAT on eligible flows does not need to be paid at the border and is handled by the limited fiscal representative. After the import declaration, goods enter free circulation and can move within the EU without customs supervision. The LFR verifies the buyer\u2019s VAT number, reports the supply in the EC Sales Listing, and submits the required monthly statistical reports. For VAT purposes, the LFR acts as if it sells the goods onward and is responsible and liable for VAT at import.<\/p>    <\/div>\n<\/div>\n<!-- \/module text --><!-- module plain text -->\n<div  class=\"module module-plain-text tb_wfmn928 headingDivider\" data-lazy=\"1\">\n        <div class=\"tb_text_wrap\">\n    <h3>Licences and Controls for LFR<\/h3>    <\/div>\n<\/div>\n<!-- \/module plain text --><!-- module text -->\n<div  class=\"module module-text tb_asln928   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <p>Acting as an LFR requires licences and authorisations issued by the Dutch tax authorities. Licensees provide a guarantee to cover potential VAT claims. Although liability is limited to VAT on import transactions, the number of declarations is not capped, so representatives may face amounts exceeding the deposit. Authorities monitor compliance, including follow-ups triggered by VIES mismatches. Robust administration safeguards both the representative and the client.<\/p>    <\/div>\n<\/div>\n<!-- \/module text -->        <\/div>\n                    <\/div>\n                <\/div>\n                        <\/div>\n        <\/div>\n                        <div  data-lazy=\"1\" class=\"module_row themify_builder_row tb_ldtx928 tf_w\">\n                        <div class=\"row_inner col_align_top tb_col_count_1 tf_box tf_rel\">\n                        <div  data-lazy=\"1\" class=\"module_column tb-column col-full tb_mbye928 first\">\n                    <!-- module plain text -->\n<div  class=\"module module-plain-text tb_yzqp928 headingDivider\" data-lazy=\"1\">\n        <div class=\"tb_text_wrap\">\n    <h2>Improve cash flow with Netherlands tax rep<\/h2>    <\/div>\n<\/div>\n<!-- \/module plain text --><!-- module text -->\n<div  class=\"module module-text tb_ef59928   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <p>Fiscal representation is available throughout the EU, but the Netherlands and Belgium offer unique advantages for entry, storage, and distribution. Many international companies choose these countries as their European hub for imports, inventory, and distribution to optimize liquidity and maintain flexible, reliable trade &#8211; without establishing a local legal entity. By using fiscal representation through a Dutch tax representative, VAT is deferred from the border to your VAT return. This accelerates EU entry and warehousing, improves cash flow, and strengthens working capital &#8211; all without the need for a local entity.<\/p>    <\/div>\n<\/div>\n<!-- \/module text -->        <\/div>\n                        <\/div>\n        <\/div>\n                        <div  data-css_id=\"b6s2198\" data-lazy=\"1\" class=\"module_row themify_builder_row headslide-ow fullwidth_row_container tb_b6s2198 tf_w\">\n                        <div class=\"row_inner col_align_top tb_col_count_1 tf_box tf_rel\">\n                        <div  data-lazy=\"1\" class=\"module_column tb-column col-full tb_hcrw198 first\">\n                    <!-- module plain text -->\n<div  class=\"module module-plain-text tb_a6be198 headingDivider\" data-lazy=\"1\">\n        <div class=\"tb_text_wrap\">\n    <h2>Think it&#8217;s complicated?<\/h2>    <\/div>\n<\/div>\n<!-- \/module plain text --><!-- module text -->\n<div  class=\"module module-text tb_t4wa198   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <p><span style=\"font-weight: 400;\">Go on. Set us a challenge. We will tell you how we solve it.<\/span><\/p>\n<p>\u00a0<\/p>    <\/div>\n<\/div>\n<!-- \/module text --><!-- module buttons -->\n<div  class=\"module module-buttons tb_wilo198 buttons-horizontal solid btn-redlin \" data-lazy=\"1\">\n        <div class=\"module-buttons-item tf_in_flx\">\n                        <a href=\"https:\/\/seabournelogistics.com\/nl-en\/contact-us\/\" class=\"ui builder_button tf_in_flx transparent\" >\n                                    <em><svg  class=\"tf_fa tf-ti-angle-right\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" aria-hidden=\"true\"><use href=\"#tf-ti-angle-right\" xlink:href=\"#tf-ti-angle-right\"><\/use><\/svg><\/em>                                        Contact our team                                        <\/a>\n                <\/div>\n                    <div class=\"module-buttons-item tf_in_flx\">\n                        <a href=\"https:\/\/seabournelogistics.com\/nl-en\/quote\/\" class=\"ui builder_button tf_in_flx transparent\" >\n                                    <em><svg  class=\"tf_fa tf-ti-angle-right\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" aria-hidden=\"true\"><use href=\"#tf-ti-angle-right\" xlink:href=\"#tf-ti-angle-right\"><\/use><\/svg><\/em>                                        Request a quote                                         <\/a>\n                <\/div>\n            <\/div>\n<!-- \/module buttons -->\n        <\/div>\n                        <\/div>\n        <\/div>\n                        <div  data-lazy=\"1\" class=\"module_row themify_builder_row tb_p64q948 tf_w\">\n                        <div class=\"row_inner col_align_top tb_col_count_1 tf_box tf_rel\">\n                        <div  data-lazy=\"1\" class=\"module_column tb-column col-full tb_1w7p948 first\">\n                    <!-- module accordion -->\n<div  class=\"module module-accordion tb_ahla948 \" data-behavior=\"toggle\" data-lazy=\"1\">\n    <h3 class=\"module-title\">Frequently Asked Questions<\/h3>\n    <ul class=\"ui module-accordion   tb_default_color\" itemscope itemtype=\"https:\/\/schema.org\/FAQPage\">\n            <li itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n            <div class=\"accordion-title tf_rel\" itemprop=\"name\">\n                <a href=\"#acc-ahla948-0\" class=\"tb_title_accordion\" aria-controls=\"acc-ahla948-0-content\" aria-expanded=\"false\">\n                                                            <span class=\"accordion-title-wrap\">What is a tax representative in the Netherlands?<\/span>                <\/a>\n            <\/div><!-- .accordion-title -->\n            <div id=\"acc-ahla948-0-content\" data-id=\"acc-ahla948-0\" aria-hidden=\"true\" class=\"accordion-content tf_hide tf_clearfix\" itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n                        <div  data-lazy=\"1\" class=\"module_subrow themify_builder_sub_row tf_w col_align_top tb_col_count_1 tb_ut20948\" itemprop=\"text\">\n                <div  data-lazy=\"1\" class=\"module_column sub_column tb_wgvt948 first\">\n                    <!-- module text -->\n<div  class=\"module module-text tb_5cll948   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <p><span style=\"font-weight: 400;\">A tax representative is a Dutch based partner that manages VAT obligations for a non-Dutch company that imports or sells in the EU through the Netherlands.<\/span><\/p>    <\/div>\n<\/div>\n<!-- \/module text -->        <\/div>\n                    <\/div>\n                    <\/div><!-- .accordion-content -->\n        <\/li>\n            <li itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n            <div class=\"accordion-title tf_rel\" itemprop=\"name\">\n                <a href=\"#acc-ahla948-1\" class=\"tb_title_accordion\" aria-controls=\"acc-ahla948-1-content\" aria-expanded=\"false\">\n                                                            <span class=\"accordion-title-wrap\">What is article 23 VAT and why does it matter? <\/span>                <\/a>\n            <\/div><!-- .accordion-title -->\n            <div id=\"acc-ahla948-1-content\" data-id=\"acc-ahla948-1\" aria-hidden=\"true\" class=\"accordion-content tf_hide tf_clearfix\" itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n                        <div  data-lazy=\"1\" class=\"module_subrow themify_builder_sub_row tf_w col_align_top tb_col_count_1 tb_zn49948\" itemprop=\"text\">\n                <div  data-lazy=\"1\" class=\"module_column sub_column tb_j543948 first\">\n                    <!-- module text -->\n<div  class=\"module module-text tb_7vto948   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <p><span style=\"font-weight: 400;\">An article 23 license shifts import VAT to your VAT return instead of paying directly upon importation at the border. This eliminates the need for pre-financing and strengthens cash flow.<\/span><\/p>    <\/div>\n<\/div>\n<!-- \/module text -->        <\/div>\n                    <\/div>\n                    <\/div><!-- .accordion-content -->\n        <\/li>\n            <li itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n            <div class=\"accordion-title tf_rel\" itemprop=\"name\">\n                <a href=\"#acc-ahla948-2\" class=\"tb_title_accordion\" aria-controls=\"acc-ahla948-2-content\" aria-expanded=\"false\">\n                                                            <span class=\"accordion-title-wrap\">What is the difference between Limited and General Fiscal Representation?<\/span>                <\/a>\n            <\/div><!-- .accordion-title -->\n            <div id=\"acc-ahla948-2-content\" data-id=\"acc-ahla948-2\" aria-hidden=\"true\" class=\"accordion-content tf_hide tf_clearfix\" itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n                        <div  data-lazy=\"1\" class=\"module_subrow themify_builder_sub_row tf_w col_align_top tb_col_count_1 tb_4fjl948\" itemprop=\"text\">\n                <div  data-lazy=\"1\" class=\"module_column sub_column tb_j43e948 first\">\n                    <!-- module text -->\n<div  class=\"module module-text tb_smat948   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <p><span style=\"font-weight: 400;\">LFR is tied to imports followed by an intra EU supply. GFR covers a wider range of transactions, including local dutch sales and intra EU purchases, with additional administration and a surety.<\/span><\/p>    <\/div>\n<\/div>\n<!-- \/module text -->        <\/div>\n                    <\/div>\n                    <\/div><!-- .accordion-content -->\n        <\/li>\n            <li itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n            <div class=\"accordion-title tf_rel\" itemprop=\"name\">\n                <a href=\"#acc-ahla948-3\" class=\"tb_title_accordion\" aria-controls=\"acc-ahla948-3-content\" aria-expanded=\"false\">\n                                                            <span class=\"accordion-title-wrap\">Who provides the guarantee deposit under GFR?<\/span>                <\/a>\n            <\/div><!-- .accordion-title -->\n            <div id=\"acc-ahla948-3-content\" data-id=\"acc-ahla948-3\" aria-hidden=\"true\" class=\"accordion-content tf_hide tf_clearfix\" itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n                        <div  data-lazy=\"1\" class=\"module_subrow themify_builder_sub_row tf_w col_align_top tb_col_count_1 tb_kep1948\" itemprop=\"text\">\n                <div  data-lazy=\"1\" class=\"module_column sub_column tb_iot5948 first\">\n                    <!-- module text -->\n<div  class=\"module module-text tb_b1av948   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <p><span style=\"font-weight: 400;\">The representative provides surety to the Dutch tax authorities and will ask the foreign company for a matching guarantee based on expected VAT exposure.<\/span><\/p>    <\/div>\n<\/div>\n<!-- \/module text -->        <\/div>\n                    <\/div>\n                    <\/div><!-- .accordion-content -->\n        <\/li>\n            <li itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n            <div class=\"accordion-title tf_rel\" itemprop=\"name\">\n                <a href=\"#acc-ahla948-4\" class=\"tb_title_accordion\" aria-controls=\"acc-ahla948-4-content\" aria-expanded=\"false\">\n                                                            <span class=\"accordion-title-wrap\">Can i hold stock in the netherlands under LFR<\/span>                <\/a>\n            <\/div><!-- .accordion-title -->\n            <div id=\"acc-ahla948-4-content\" data-id=\"acc-ahla948-4\" aria-hidden=\"true\" class=\"accordion-content tf_hide tf_clearfix\" itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n                        <div  data-lazy=\"1\" class=\"module_subrow themify_builder_sub_row tf_w col_align_top tb_col_count_1 tb_kuwa948\" itemprop=\"text\">\n                <div  data-lazy=\"1\" class=\"module_column sub_column tb_hlmb948 first\">\n                    <!-- module text -->\n<div  class=\"module module-text tb_vlfx948   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <p><span style=\"font-weight: 400;\">Distribution and stock holding can be organised under the right conditions. We advise the optimal setup based on your flows and buyers.<\/span><\/p>    <\/div>\n<\/div>\n<!-- \/module text -->        <\/div>\n                    <\/div>\n                    <\/div><!-- .accordion-content -->\n        <\/li>\n            <li itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n            <div class=\"accordion-title tf_rel\" itemprop=\"name\">\n                <a href=\"#acc-ahla948-5\" class=\"tb_title_accordion\" aria-controls=\"acc-ahla948-5-content\" aria-expanded=\"false\">\n                                                            <span class=\"accordion-title-wrap\">What filings will Seabourne handle?<\/span>                <\/a>\n            <\/div><!-- .accordion-title -->\n            <div id=\"acc-ahla948-5-content\" data-id=\"acc-ahla948-5\" aria-hidden=\"true\" class=\"accordion-content tf_hide tf_clearfix\" itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n                        <div  data-lazy=\"1\" class=\"module_subrow themify_builder_sub_row tf_w col_align_top tb_col_count_1 tb_xvxo948\" itemprop=\"text\">\n                <div  data-lazy=\"1\" class=\"module_column sub_column tb_b9b8948 first\">\n                    <!-- module text -->\n<div  class=\"module module-text tb_ws72948   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <p><span style=\"font-weight: 400;\">VAT returns, EC sales listings and statistical reports, aligned with your customs and warehouse processes.<\/span><\/p>    <\/div>\n<\/div>\n<!-- \/module text -->        <\/div>\n                    <\/div>\n                    <\/div><!-- .accordion-content -->\n        <\/li>\n            <li itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n            <div class=\"accordion-title tf_rel\" itemprop=\"name\">\n                <a href=\"#acc-ahla948-6\" class=\"tb_title_accordion\" aria-controls=\"acc-ahla948-6-content\" aria-expanded=\"false\">\n                                                            <span class=\"accordion-title-wrap\">Can Seabourne combine customs import clearance with warehousing in Europe?<\/span>                <\/a>\n            <\/div><!-- .accordion-title -->\n            <div id=\"acc-ahla948-6-content\" data-id=\"acc-ahla948-6\" aria-hidden=\"true\" class=\"accordion-content tf_hide tf_clearfix\" itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n                        <div  data-lazy=\"1\" class=\"module_subrow themify_builder_sub_row tf_w col_align_top tb_col_count_1 tb_nrx5948\" itemprop=\"text\">\n                <div  data-lazy=\"1\" class=\"module_column sub_column tb_pe8e948 first\">\n                    <!-- module text -->\n<div  class=\"module module-text tb_7ure948   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <p><span style=\"font-weight: 400;\">Yes. We clear imports, move goods into our European warehouses, apply the correct VAT treatment, and distribute to your customers. one flow, one partner, with full visibility.<\/span><\/p>    <\/div>\n<\/div>\n<!-- \/module text -->        <\/div>\n                    <\/div>\n                    <\/div><!-- .accordion-content -->\n        <\/li>\n            <li itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n            <div class=\"accordion-title tf_rel\" itemprop=\"name\">\n                <a href=\"#acc-ahla948-7\" class=\"tb_title_accordion\" aria-controls=\"acc-ahla948-7-content\" aria-expanded=\"false\">\n                                                            <span class=\"accordion-title-wrap\">Does Seabourne provide tax filing services and return reviews?<\/span>                <\/a>\n            <\/div><!-- .accordion-title -->\n            <div id=\"acc-ahla948-7-content\" data-id=\"acc-ahla948-7\" aria-hidden=\"true\" class=\"accordion-content tf_hide tf_clearfix\" itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n                        <div  data-lazy=\"1\" class=\"module_subrow themify_builder_sub_row tf_w col_align_top tb_col_count_1 tb_0fwm948\" itemprop=\"text\">\n                <div  data-lazy=\"1\" class=\"module_column sub_column tb_u2p5948 first\">\n                    <!-- module text -->\n<div  class=\"module module-text tb_1oh9948   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <p><span style=\"font-weight: 400;\">Yes. Together with our specialist partners we handle preparation, filing and review of VAT and related returns. We can also perform a final check on returns prepared by your accountant or internal teams.<\/span><\/p>    <\/div>\n<\/div>\n<!-- \/module text -->        <\/div>\n                    <\/div>\n                    <\/div><!-- .accordion-content -->\n        <\/li>\n            <li itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n            <div class=\"accordion-title tf_rel\" itemprop=\"name\">\n                <a href=\"#acc-ahla948-8\" class=\"tb_title_accordion\" aria-controls=\"acc-ahla948-8-content\" aria-expanded=\"false\">\n                                                            <span class=\"accordion-title-wrap\">Does Seabourne integrate with ERP, WMS and shipping tools?<\/span>                <\/a>\n            <\/div><!-- .accordion-title -->\n            <div id=\"acc-ahla948-8-content\" data-id=\"acc-ahla948-8\" aria-hidden=\"true\" class=\"accordion-content tf_hide tf_clearfix\" itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n                        <div  data-lazy=\"1\" class=\"module_subrow themify_builder_sub_row tf_w col_align_top tb_col_count_1 tb_gefq688\" itemprop=\"text\">\n                <div  data-lazy=\"1\" class=\"module_column sub_column tb_zcfo688 first\">\n                    <!-- module text -->\n<div  class=\"module module-text tb_bbko688   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <p><span style=\"font-weight: 400;\">Yes. We connect shipment and inventory data to VAT and customs records so declarations, returns and listings reconcile with your systems.<\/span><\/p>    <\/div>\n<\/div>\n<!-- \/module text -->        <\/div>\n                    <\/div>\n                    <\/div><!-- .accordion-content -->\n        <\/li>\n            <li itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n            <div class=\"accordion-title tf_rel\" itemprop=\"name\">\n                <a href=\"#acc-ahla948-9\" class=\"tb_title_accordion\" aria-controls=\"acc-ahla948-9-content\" aria-expanded=\"false\">\n                                                            <span class=\"accordion-title-wrap\">How do you ensure compliance and reduce risk?<\/span>                <\/a>\n            <\/div><!-- .accordion-title -->\n            <div id=\"acc-ahla948-9-content\" data-id=\"acc-ahla948-9\" aria-hidden=\"true\" class=\"accordion-content tf_hide tf_clearfix\" itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n                        <div  data-lazy=\"1\" class=\"module_subrow themify_builder_sub_row tf_w col_align_top tb_col_count_1 tb_9lnv688\" itemprop=\"text\">\n                <div  data-lazy=\"1\" class=\"module_column sub_column tb_lz5m688 first\">\n                    <!-- module text -->\n<div  class=\"module module-text tb_rao7688   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <p><span style=\"font-weight: 400;\">We build a complete VAT administration, validate VAT numbers, reconcile customs and VAT data, and monitor listings to prevent VIES mismatches. Clear controls protect both your business and the representative.<\/span><\/p>    <\/div>\n<\/div>\n<!-- \/module text -->        <\/div>\n                    <\/div>\n                    <\/div><!-- .accordion-content -->\n        <\/li>\n        <\/ul>\n\n<\/div><!-- \/module accordion -->        <\/div>\n                        <\/div>\n        <\/div>\n        <\/div>\n<!--\/themify_builder_content-->","protected":false},"excerpt":{"rendered":"<p>Seabourne Logistics, together with our specialist partners, acts as your fiscal representative in the Netherlands, enabling smooth and compliant imports into Europe. We manage VAT and regulatory compliance under Article 23, coordinate customs clearance, and connect your goods seamlessly to European warehousing and distribution &#8211; helping you stay compliant while safeguarding cash flow. Our fiscal [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":0,"parent":324,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-4154","page","type-page","status-publish","hentry","has-post-title","has-post-date","has-post-category","has-post-tag","has-post-comment","has-post-author",""],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Fiscal representation Netherlands | Seabourne<\/title>\n<meta name=\"description\" content=\"Seabourne offers fiscal representation in the Netherlands with Article 23 VAT: tax representative for importing, VAT returns, EU warehousing.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/seabournelogistics.com\/nl-en\/services\/fiscal-representation\/\" \/>\n<meta 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(NL-EN)"},"image":{"@id":"https:\/\/seabournelogistics.com\/nl-en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/web.facebook.com\/SeabourneLogisticsNL#","https:\/\/www.linkedin.com\/company\/seabournelogistics-nl\/","https:\/\/www.instagram.com\/seabournelogisticsnl\/","https:\/\/www.youtube.com\/channel\/UCil6ls8vIXOPb2bOstYNaNQ"]}]}},"builder_content":"<h1>Fiscal representation <br> in the Netherlands <\/h1>\n<p>Seabourne Logistics, together with our specialist partners, acts as your fiscal representative in the Netherlands, enabling smooth and compliant imports into Europe. We manage VAT and regulatory compliance under Article 23, coordinate customs clearance, and connect your goods seamlessly to European warehousing and distribution - helping you stay compliant while safeguarding cash flow. Our fiscal representation solutions combine VAT strategy, article 23 deferral, and customs expertise. Protect cash flow and unlock working capital with our streamlined approach. Learn more.<\/p>\n<p>\u2713 Article 23 VAT: defer import VAT, improving cash flow<\/p> <p>\u2713 No Dutch entity required: operate via VAT registration and fiscal representation<\/p> <p>\u2713 One partner for customs, VAT returns and EU warehousing<\/p> <p>\u00a0<\/p>\n<a href=\"https:\/\/seabournelogistics.com\/nl-en\/contact-us\/\" > <em><svg xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" aria-hidden=\"true\"><use href=\"#tf-ti-angle-right\" xlink:href=\"#tf-ti-angle-right\"><\/use><\/svg><\/em> Get in touch <\/a> <a href=\"https:\/\/seabournelogistics.com\/nl-en\/quote\/\" > <em><svg xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" aria-hidden=\"true\"><use href=\"#tf-ti-angle-right\" xlink:href=\"#tf-ti-angle-right\"><\/use><\/svg><\/em> Request a quote <\/a>\n<h2>Tax representative Netherlands for VAT &amp; customs<\/h2>\n<p>The Netherlands provides a strategic gateway for international businesses. Foreign companies can obtain a Dutch VAT registration without establishing a local entity. Through fiscal representation, Seabourne acts as your trusted partner, managing VAT compliance on your behalf. This enables smoother customs clearance and optimizes working capital for high-value supply chains.<\/p>\n<h2>Proactive fiscal solutions that add value<\/h2>\n<p>Together with our partners, we deliver fiscal solutions services that are customer-focused and proactive - continuously raising the bar. With our \u2018Not So Standard\u2019 approach, we aim to exceed expectations and create tangible added value for our clients. A Seabourne recommendation is never a mere list of options based on tax laws and regulations. Our advice and fiscal representation are clear, well-founded, and seamlessly integrated with our logistics services - ensuring practical, actionable solutions that support your business objectives.<\/p>\n<h2>Compliance and VAT return services <\/h2>\n<p>Your tax return reflects the advice you follow and the decisions you make, so precision matters. Together with our specialist partners, we provide comprehensive, end-to-end tax filing services: preparing, filing, and final review of corporate, personal income tax, and VAT returns. We also manage EC Sales Listings, statistical reporting, and set up or coordinate payroll and VAT record systems. As your tax representative within a Dutch fiscal representation framework, we ensure all filings are aligned with customs clearance processes while you import goods and utilize warehousing in Europe. This integrated approach safeguards compliance and optimizes operational efficiency.<\/p>\n<h2>Clear tax advice for EU importers<\/h2>\n<p>Whether you operate a small family business or a listed multinational, everyday decisions can carry tax implications that are not always visible. Our experts translate complex legislation into clear, actionable advice - helping you make informed choices at the right time. We liaise with Dutch and international tax authorities, support tax accounting, design pragmatic control frameworks, and assist in litigation when required. Our advice is never a mere list of options; it is practical, well-founded, and tailored to your operations. We work alongside you, addressing fiscal representation and article 23 VAT so that structure, returns, and processes remain fully aligned.<\/p>\n<h2>How fiscal representation works<\/h2>\n<p>Fiscal representation allows a non-Dutch company that imports to the Netherlands to appoint a local tax representative. Seabourne manages VAT reporting and compliance linked to your import and onward EU movements. You benefit from:<\/p> <ul> <li>Postponed accounting of import VAT through article 23 VAT authorisation<\/li> <li>No prefinancing of import VAT at the border<\/li> <li>Faster release of goods and easier European distribution<\/li> <li>A single partner for logistics, warehousing and tax representation<\/li> <\/ul>\n<h2>Reverse-charge VAT authorisation (article 23)<\/h2>\n<p>Under standard procedures, the importer of record listed on the customs declaration pays import VAT upfront at the border. In practice, this is either your company - when you arrange delivery and manage the import - or your EU customer when they handle import upon arrival. In both cases, cash remains tied up until the VAT return is processed. By applying Article 23, the VAT due on import is reported in your periodic VAT return rather than paid at the border. This eliminates upfront payments, improves liquidity, and frees working capital. Seabourne, together with our specialist partners, secures the necessary authorisation under the appropriate fiscal representation model, aligns it with your supply routes and customer base, and ensures VAT accounting remains fully integrated with your logistics.<\/p>\n<h2>Example: no upfront import VAT<\/h2>\n<p>You bring a shipment worth \u20ac500,000 into the Port of Rotterdam. Under standard VAT rules, import VAT at 21% would amount to \u20ac105,000 - payable immediately at the border. With an article 23 license, that \u20ac105,000 is reported in your VAT return instead of being paid in cash upfront. If you have the right deduction position, the amount offsets within the same VAT return, eliminating any cash outflow.<\/p>\n<h2>Is tax representation right for your business?<\/h2>\n<p>If you want to import into the EU without tying up cash and prefer one accountable partner for VAT, customs, and logistics, this service is designed for you:<\/p> <ul> <li>No upfront import VAT - article 23 shifts VAT to your periodic return<\/li> <li>Accelerated customs clearance and simplified compliance<\/li> <li>Single point of accountability for VAT, customs, and end-to-end logistics<\/li> <li>European warehousing with rapid onward distribution<\/li> <li>Scalable setup with value added services when required<\/li> <li>Clear guidance on registrations, authorisations, and reporting<\/li> <\/ul>\n<h2>Limited vs. General Fiscal Representation<\/h2>\n<p>Fiscal representation in the Netherlands is available in two models, each suited to different trading patterns.<\/p> <ul> <li><strong>Limited Fiscal Representation (LFR)<\/strong> is applied when goods are imported into the Netherlands and immediately supplied to a buyer in another EU Member State. The Limited Fiscal Representative assumes VAT obligations upon import, files the required listings, and ensures goods can move freely within the EU.<\/li> <li><strong>General Fiscal Representation (GFR)<\/strong> is used when LFR is not legally possible. For example, for intra-EU purchases or when you also sell within the Netherlands. A General Fiscal Representative manages all VAT transactions for the represented company and provides a guarantee to the Dutch tax authorities. This model offers greater flexibility for sales and stock in the Netherlands but requires more extensive administration and controls.<\/li> <\/ul> <p>With both models, companies do not need to establish a legal entity in the Netherlands. Use the overview above to determine which approach fits your flows. Together with our specialist partners, we assess your routes, stock, and customers, and set up the appropriate authorisations, guarantees, and reporting.<\/p>\n<h2>Find your fiscal fit<\/h2>\n<p>Unsure which model best fits your supply chain? Consult our specialists to make the right fiscal choice for your EU imports. We review your flows and implement compliant representation, including all required authorisations and guarantees.<\/p>\n<a href=\"https:\/\/seabournelogistics.com\/nl-en\/contact-us\/\" > <em><svg xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" aria-hidden=\"true\"><use href=\"#tf-ti-angle-right\" xlink:href=\"#tf-ti-angle-right\"><\/use><\/svg><\/em> Get your fiscal assessment <\/a>\n<h2>GFR: guarantee deposit and liability<\/h2>\n<p>Under General Fiscal Representation (GFR), the tax representative provides a surety to the Dutch Tax Administration and assumes liability up to that amount per year. Since assessments can be revised for up to five years, the practical exposure equals five times the surety. Consequently, representatives typically require a matching guarantee from the non-Dutch client, equal to five times the quarterly VAT exposure that must be legally covered.<\/p>\n<h3>Authorisation and administration<\/h3>\n<p>GFR requires a specific, company-level authorisation. The representative maintains a complete VAT administration for all Dutch transactions of the represented company. With a Dutch VAT number under GFR, you can make domestic sales and deduct input VAT, offering flexibility for local stock and sales. This model is more labour-intensive than LFR and demands disciplined processes to manage obligations over time.<\/p>\n<h3>LFR: obligations and reporting<\/h3>\n<p>Under Limited Fiscal Representation (LFR), import VAT on eligible flows does not need to be paid at the border and is handled by the limited fiscal representative. After the import declaration, goods enter free circulation and can move within the EU without customs supervision. The LFR verifies the buyer\u2019s VAT number, reports the supply in the EC Sales Listing, and submits the required monthly statistical reports. For VAT purposes, the LFR acts as if it sells the goods onward and is responsible and liable for VAT at import.<\/p>\n<h3>Licences and Controls for LFR<\/h3>\n<p>Acting as an LFR requires licences and authorisations issued by the Dutch tax authorities. Licensees provide a guarantee to cover potential VAT claims. Although liability is limited to VAT on import transactions, the number of declarations is not capped, so representatives may face amounts exceeding the deposit. Authorities monitor compliance, including follow-ups triggered by VIES mismatches. Robust administration safeguards both the representative and the client.<\/p>\n<h2>Improve cash flow with Netherlands tax rep<\/h2>\n<p>Fiscal representation is available throughout the EU, but the Netherlands and Belgium offer unique advantages for entry, storage, and distribution. Many international companies choose these countries as their European hub for imports, inventory, and distribution to optimize liquidity and maintain flexible, reliable trade - without establishing a local legal entity. By using fiscal representation through a Dutch tax representative, VAT is deferred from the border to your VAT return. This accelerates EU entry and warehousing, improves cash flow, and strengthens working capital - all without the need for a local entity.<\/p>\n<h2>Think it's complicated?<\/h2>\n<p>Go on. Set us a challenge. We will tell you how we solve it.<\/p> <p>\u00a0<\/p>\n<a href=\"https:\/\/seabournelogistics.com\/nl-en\/contact-us\/\" > <em><svg xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" aria-hidden=\"true\"><use href=\"#tf-ti-angle-right\" xlink:href=\"#tf-ti-angle-right\"><\/use><\/svg><\/em> Contact our team <\/a> <a href=\"https:\/\/seabournelogistics.com\/nl-en\/quote\/\" > <em><svg xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" aria-hidden=\"true\"><use href=\"#tf-ti-angle-right\" xlink:href=\"#tf-ti-angle-right\"><\/use><\/svg><\/em> Request a quote <\/a>\n<h3>Frequently Asked Questions<\/h3><ul><li><h4>What is a tax representative in the Netherlands?<\/h4><p>A tax representative is a Dutch based partner that manages VAT obligations for a non-Dutch company that imports or sells in the EU through the Netherlands.<\/p><\/li><li><h4>What is article 23 VAT and why does it matter? <\/h4><p>An article 23 license shifts import VAT to your VAT return instead of paying directly upon importation at the border. This eliminates the need for pre-financing and strengthens cash flow.<\/p><\/li><li><h4>What is the difference between Limited and General Fiscal Representation?<\/h4><p>LFR is tied to imports followed by an intra EU supply. GFR covers a wider range of transactions, including local dutch sales and intra EU purchases, with additional administration and a surety.<\/p><\/li><li><h4>Who provides the guarantee deposit under GFR?<\/h4><p>The representative provides surety to the Dutch tax authorities and will ask the foreign company for a matching guarantee based on expected VAT exposure.<\/p><\/li><li><h4>Can i hold stock in the netherlands under LFR<\/h4><p>Distribution and stock holding can be organised under the right conditions. We advise the optimal setup based on your flows and buyers.<\/p><\/li><li><h4>What filings will Seabourne handle?<\/h4><p>VAT returns, EC sales listings and statistical reports, aligned with your customs and warehouse processes.<\/p><\/li><li><h4>Can Seabourne combine customs import clearance with warehousing in Europe?<\/h4><p>Yes. We clear imports, move goods into our European warehouses, apply the correct VAT treatment, and distribute to your customers. one flow, one partner, with full visibility.<\/p><\/li><li><h4>Does Seabourne provide tax filing services and return reviews?<\/h4><p>Yes. Together with our specialist partners we handle preparation, filing and review of VAT and related returns. We can also perform a final check on returns prepared by your accountant or internal teams.<\/p><\/li><li><h4>Does Seabourne integrate with ERP, WMS and shipping tools?<\/h4><p>Yes. We connect shipment and inventory data to VAT and customs records so declarations, returns and listings reconcile with your systems.<\/p><\/li><li><h4>How do you ensure compliance and reduce risk?<\/h4><p>We build a complete VAT administration, validate VAT numbers, reconcile customs and VAT data, and monitor listings to prevent VIES mismatches. Clear controls protect both your business and the representative.<\/p><\/li><\/ul>\n<p>A tax representative is a Dutch based partner that manages VAT obligations for a non-Dutch company that imports or sells in the EU through the Netherlands.<\/p>\n<p>An article 23 license shifts import VAT to your VAT return instead of paying directly upon importation at the border. This eliminates the need for pre-financing and strengthens cash flow.<\/p>\n<p>LFR is tied to imports followed by an intra EU supply. GFR covers a wider range of transactions, including local dutch sales and intra EU purchases, with additional administration and a surety.<\/p>\n<p>The representative provides surety to the Dutch tax authorities and will ask the foreign company for a matching guarantee based on expected VAT exposure.<\/p>\n<p>Distribution and stock holding can be organised under the right conditions. We advise the optimal setup based on your flows and buyers.<\/p>\n<p>VAT returns, EC sales listings and statistical reports, aligned with your customs and warehouse processes.<\/p>\n<p>Yes. We clear imports, move goods into our European warehouses, apply the correct VAT treatment, and distribute to your customers. one flow, one partner, with full visibility.<\/p>\n<p>Yes. Together with our specialist partners we handle preparation, filing and review of VAT and related returns. We can also perform a final check on returns prepared by your accountant or internal teams.<\/p>\n<p>Yes. We connect shipment and inventory data to VAT and customs records so declarations, returns and listings reconcile with your systems.<\/p>\n<p>We build a complete VAT administration, validate VAT numbers, reconcile customs and VAT data, and monitor listings to prevent VIES mismatches. Clear controls protect both your business and the representative.<\/p>","_links":{"self":[{"href":"https:\/\/seabournelogistics.com\/nl-en\/wp-json\/wp\/v2\/pages\/4154","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/seabournelogistics.com\/nl-en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/seabournelogistics.com\/nl-en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/seabournelogistics.com\/nl-en\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/seabournelogistics.com\/nl-en\/wp-json\/wp\/v2\/comments?post=4154"}],"version-history":[{"count":24,"href":"https:\/\/seabournelogistics.com\/nl-en\/wp-json\/wp\/v2\/pages\/4154\/revisions"}],"predecessor-version":[{"id":5673,"href":"https:\/\/seabournelogistics.com\/nl-en\/wp-json\/wp\/v2\/pages\/4154\/revisions\/5673"}],"up":[{"embeddable":true,"href":"https:\/\/seabournelogistics.com\/nl-en\/wp-json\/wp\/v2\/pages\/324"}],"wp:attachment":[{"href":"https:\/\/seabournelogistics.com\/nl-en\/wp-json\/wp\/v2\/media?parent=4154"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}