For non-EU webshops and importers
Fiscal Representation in the Netherlands for E-commerce Importers
We arrange a licensed Dutch fiscal representative and prepare the security data and the article 23 file, starting before your first shipment.
- Representative's licence: acknowledged within 10 working days, handled within 8 weeks
- Article 23 decision: within 8 weeks
- Security: 5 percent of the average monthly VAT base, at least EUR 5,000
- Parcels of EUR 150 or less: the Import scheme route
The first container is planned weeks before it docks.
Fiscal representation in the Netherlands, arranged before your first shipment
A business that is not resident or established in the Netherlands, with no permanent establishment there, may appoint a fiscal representative (art. 33g Wet OB 1968). This VAT fiscal representative, a tax representative in the Belastingdienst's English, acts in the business's name for the return and the payment, and needs the inspector's licence.
NetherStart Partners arranges the representation; the licence and the filings are the licensed representative's, and the security comes from you or the representative, as agreed. We work for non-EU webshops and resellers importing for the first time (a Dutch warehouse does not make you established). VAT payments run from an account: see the business bank account page.
What's included
What we do before and after the first import, and who performs each act.
A route check before anything is filed
Parcels or bulk stock, consumers or businesses, a compulsory case, the small-business scheme: four questions answered as conditions, so the file fits your sales. The choice stays yours.
A licensed representative, arranged
We prepare the file and coordinate between you, the licensed representative and your forwarder. The representative applies for its own licence and for the article 23 licence.
The data that size the security
Expected start, yearly volume of taxable transactions and estimated average monthly VAT, compiled from your figures. The Belastingdienst sets the amount; its receiver decides on the form.
The authorisation and the import evidence
We prepare the written authorisation (machtiging) you sign in favour of the representative, and gather the order confirmations, purchase invoices and import documents for the article 23 request.
The first import, coordinated
Your forwarder gets the right number for the declaration, your Dutch VAT ID or the representative's sub-number, with a copy invoice and freight papers showing article 23 applies.
The running obligations, in place
Periodic returns, the ICP declaration and the invoice line run through the representative, with your data. You remain liable for your own obligations, says the Belastingdienst.
The Import scheme, explained
For consignments of EUR 150 or less to consumers, the Import scheme (IOSS) is a separate route through an intermediary established in the Netherlands. We explain the route and its conditions.
Not included: customs declarations and customs representation, which your forwarder handles, and tax advice.
A client for whom we arrange fiscal representation does not take our registered office or virtual office address, and the other way round. The enquiry form asks which one you want.
How the process runs, from the route check to the first import
Who acts at each step, and the Belastingdienst's own timing where it publishes one.
Check the route
(you, with us; no published time). Parcels of EUR 150 or less or bulk stock, distance sales after import or resale to businesses, a compulsory case, the KOR.
Get an EORI number
(you, with Customs; no time stated here). Business.gov.nl lists it as the number any contact with Customs requires.
Sign the authorisation and supply the forecast
(you sign and supply; we prepare and compile). The machtiging goes with the licence request; for a new client the security base is an estimate of the planned activity.
The representative's licence request
(the representative files, from our file). Acknowledged within 10 working days, handled within 8 weeks (Belastingdienst). The inspector looks for Dutch residence or establishment, no tax or customs conviction in five years, records and security (art. 24c Uitvoeringsbesluit OB 1968).
The security
(the Belastingdienst sets the amount, its receiver decides on the form; no published time). The licence is issued only once the security is in place.
The article 23 request
(the general representative, per client: the form Aanvraag Vergunning artikel 23 or a letter with evidence of regular imports). Decision within 8 weeks (Belastingdienst). With a limited representative, you may be able to use its licence.
The first import
(your forwarder or customs broker lodges the declaration; no published time). It carries your Dutch VAT ID or the representative's sub-number, a copy invoice and freight papers (art. 18 lid 5 Uitvoeringsbeschikking OB 1968); no VAT is paid at the border.
- Check the routeYou, with usNo official time is published
- Get an EORI numberYou, with CustomsNo official time is published
- Sign the authorisation, supply the forecastYou sign and supply; we prepare and compileNo official time is published
- The representative's licence requestThe licensed representative files, from our fileAcknowledged within 10 working days Handled within 8 weeks
- The securityThe Belastingdienst sets the amount; its receiver decides the formNo official time is published
- Registration, general route onlyBelastingdienst/Kantoor Buitenland, HeerlenLetter within a few weeks (business.gov.nl)
- The article 23 requestThe general representative, per clientDecision within 8 weeks
- The first importYour forwarder or customs broker lodges the declarationNo VAT is paid at the border No official time is published
The two 8-week decisions are shown apart: no source states whether they run in parallel.
General or limited representative: not sure which your sales need?
Parcels or stock, consumers or businesses: the route is settled in one conversation, before any file goes in.
General or limited representative, side by side
The Belastingdienst grants two kinds of licence to a fiscal representative.
Sources: the Belastingdienst's general and limited licence pages (checked on 4 October 2026), the policy decree on fiscal representation, in force from 1 January 2023, and art. 24c Uitvoeringsbesluit OB 1968.
| Point | General licence | Limited licence |
|---|---|---|
| Scope | All taxable supplies, intra-Community acquisitions and imports | Imports from outside the EU and the supplies that follow, other than distance sales; also the excise, bulk and mineral-oil flows at 0 percent |
| Representatives per client | Never more than one | Several allowed |
| Your registration in the Netherlands | Yes: the filings use your Dutch VAT ID | None: the representative files on its own sub-number |
| How the licence applies | Per client, tied to your Dutch VAT ID | One licence on the representative's sub-number for all its clients |
| Distance sales after import | Needed for the import VAT deferral on them | Cannot carry them |
| The article 23 licence | The representative applies for it on your behalf | You may be able to use the representative's licence |
| Liability next to yours | Jointly liable per calendar year, up to the security | Jointly liable for the whole of the tax, interest and fines; its security can serve all its clients |
The table states the conditions; which licence fits your sales is settled at the route check.
The security, the deadlines and what the state charges
State figures only. The security is a guarantee the Belastingdienst sets and keeps, not a fee.
The policy decree works one example: a general representative for consumer goods, with a monthly VAT base of EUR 1,680,000, provides a security of EUR 84,000.
| Item | The rule | Source and year |
|---|---|---|
| State fee for the representative's or the article 23 licence | The sources we read mention no fee; the financial requirement is the security | Wet OB 1968, its implementing decree and regulation, the policy decree and Belastingdienst pages, checked 29 September to 6 October 2026 |
| Security per licence | 5 percent of the average monthly VAT base; at least EUR 5,000; at most EUR 100,000 for category 1 (bulk goods, semi-finished goods, means of production) or EUR 500,000 for category 2 (other goods and services); mixed flows count as category 2; higher at an increased fraud risk | Belastingdienst, checked on 4 October 2026; policy decree in force from 1 January 2023 |
| Accepted forms | Surety (borgstelling), bank guarantee from certain financial institutions (bankgarantie), mortgage (hypotheekrecht), pledge (pandrecht), cash deposit (contante storting); the receiver decides | Belastingdienst, checked on 4 October 2026; art. 24c lid 7 Uitvoeringsbesluit OB 1968 |
| Order of events | No licence is issued before the security is in place | Belastingdienst, checked on 4 October 2026 |
| How long it is held | Not returned earlier than 5 years after the end of the financial year in which the licence ended | Belastingdienst, checked on 4 October 2026 |
| Representative's licence request | Acknowledged within 10 working days; handled within 8 weeks | Belastingdienst general licence page, checked on 4 October 2026 |
| Article 23 decision | Within 8 weeks | Belastingdienst article 23 page, checked on 4 October 2026 |
| VAT return deadline | Two months for a foreign company; one month for a company established in the Netherlands | Belastingdienst, checked on 29 September 2026 |
| Annual return | None for an article 23 holder; a business that filed annually is told by letter to file per quarter | Belastingdienst article 23 page, checked on 4 October 2026 |
| Invoice line | The representative's VAT ID, full name and address | Art. 35a lid 1 onderdeel q Wet OB 1968, 2026 text |
What you will need to provide
Indicative: the licensed representative's own list governs the final file. The article 23 conditions are in art. 18 lid 2 Uitvoeringsbeschikking OB 1968.
- The signed written authorisation (machtiging) in favour of the representative
- Company name, address, seat and nature of business; your home VAT ID if EU-established
- Estimated yearly volume of taxable transactions and average monthly VAT
- Evidence of regular imports: order confirmations, purchase invoices, import documents
- VAT ID, VAT tax number, trading name, kind, value and origin of goods, imports a year
- An EORI number
- Records that show the import data clearly and the import VAT simply
- The security in one of the five forms, from you or the representative as agreed
- Import scheme only: name, postal address, electronic address with websites, tax number
A cash deposit or a bank guarantee comes from an account; the bank account for a non-resident guide explains opening one from abroad.
Problems we solve before the first import
Four route questions and one forecast, settled before the first import. The webshop duties beyond import VAT come with what it takes to start an online business in the Netherlands.
- Parcels or stock
Consignments of EUR 150 or less can use the Import scheme through an intermediary established in the Netherlands (art. 28t Wet OB 1968); bulk stock runs through article 23. We separate the flows before filing.
- Online sales after import
A limited representative cannot carry distance sales, so the import VAT deferral on them needs a general one. We check how your goods reach buyers before the licence request goes in.
- Optional or compulsory
Compulsory under art. 24d Uitvoeringsbesluit OB 1968 in listed cases: Dutch VAT on intra-Community distance sales from a third country with no mutual-assistance instrument, unless the Union scheme is used; excise and bulk flows. No EUR 10,000 threshold applies to a non-EU seller.
- The KOR and the return calendar
A business on the small-business scheme (kleineondernemersregeling, KOR) cannot hold an article 23 licence, and a holder files no annual return. We check both before the request.
Is your first shipment weeks away?
The licence waits for the security, and two decisions follow at their own pace. Start the file before the order ships.
Why work with us
Noor Bakker, Tax, bookkeeping and payroll lead, Amsterdam. Dutch and English. Arranges fiscal representation through a licensed representative; not a fiscal representative in her own name.
From our practice: we first settle parcels of EUR 150 or less or bulk stock, because the Import scheme and article 23 are separate files with different parties.
Frequently Asked Questions
Are you my fiscal representative?
No. NetherStart Partners arranges the representation: we prepare the file, compile the data and coordinate. The representative is a person established in the Netherlands who holds the inspector's licence under art. 33g Wet OB 1968, and you sign the written authorisation (machtiging) in its favour, not in ours.
What does fiscal representation cost, and does the Dutch state charge a fee?
The sources we read mention no state fee for the representative's licence or the article 23 licence; the Belastingdienst can confirm. The financial requirement is the security it sets. A representative's fee and a bank guarantee's price are market prices we do not print. Our arranging work is priced on request.
How much security has to be provided, and in which forms?
Five percent of the average monthly VAT base per licence, at least EUR 5,000 and at most EUR 100,000 (category 1) or EUR 500,000 (category 2). Forms: surety, bank guarantee, mortgage, pledge or cash deposit, as the receiver accepts. It is held at least five years after the financial year in which the licence ended.
How long does it take before I can import without paying the VAT at the border?
The Belastingdienst publishes two standards, which we keep apart: the representative's licence request is acknowledged within 10 working days and handled within 8 weeks, and the article 23 decision comes within 8 weeks. No licence is issued before the security is in place. No source we read states a total.
If I appoint a representative, am I still liable?
Yes. You remain liable for your own tax obligations, says the Belastingdienst. Next to you, a general representative is jointly liable per calendar year up to the amount of the security; a limited representative is jointly liable for the whole of the tax, interest and fines, and its security can serve all its clients.
Do I need a fiscal representative to sell in the Netherlands from outside the EU?
Not in general: appointing one is optional, and compulsory in listed cases. Art. 24d lid 1 Uitvoeringsbesluit OB 1968 covers intra-Community distance sales by a business based in a third country with no mutual-assistance instrument, unless it uses the Union scheme; lid 2 covers excise, bulk and mineral-oil flows. Article 23 needs one in practice.
What is the difference between a general and a limited fiscal representative?
A general representative handles all your Dutch VAT, only one per client, and you are registered under your own Dutch VAT ID. A limited representative handles imports from outside the EU and the supplies that follow, other than distance sales, on its own sub-number; you may have several, and you are not registered.
I sell online to Dutch consumers from stock I import: which representative do I need?
The policy decree's rule: a client that makes distance sales after import needs a general representative for the deferral; a limited representative cannot carry distance sales, says the Belastingdienst. Whether your sales count as distance sales, and which licence follows, is settled at the route check, on your actual flows.
What is the article 23 licence, and what does it save?
Under art. 23 Wet OB 1968, a licence holder's import VAT is not levied at the border. The representative declares it on the periodic return and, where you are entitled to deduct, deducts it on the same return, so it is not paid to Customs in advance. Without the licence, Customs collects the import VAT.
Can my own company apply for the article 23 licence?
Not as a foreign business: the Belastingdienst says it engages a representative, who applies. The three conditions of art. 18 lid 2 Uitvoeringsbeschikking OB 1968: residence, establishment, a permanent establishment or a fiscal representative in the Netherlands; regular imports, or occasional ones with a representative; and records that show the import VAT simply.
I ship parcels worth EUR 150 or less to EU consumers: is there an alternative?
The Import scheme (IOSS) covers consignments of not more than EUR 150, excise goods excluded. A non-EU seller registers in the Netherlands only through an intermediary established here. The import is VAT-free once the IOSS VAT ID reaches Customs with the import declaration, and a return follows every calendar month, even without sales.
Can I use the article 23 licence if I am on the small-business scheme (KOR)?
No. Art. 23 lid 5 Wet OB 1968 excludes a business that applies the small-business exemption of art. 25a lid 1, the kleineondernemersregeling (KOR). The two do not combine, so the route check asks about the KOR before any article 23 request is prepared, and the choice between them stays yours.
Does stock in a Dutch warehouse make my business established in the Netherlands for VAT?
No. The Belastingdienst says storage spaces and goods depots in the Netherlands are not permanent establishments, so a seller with stock in a Dutch warehouse remains a foreign business for VAT that may appoint a fiscal representative. This answer covers VAT only, not corporate tax, income tax or customs status.
What changes on my invoices and returns once I have a representative?
Invoices show the representative's VAT ID, full name and address (art. 35a lid 1 onderdeel q Wet OB 1968). The representative files the returns and the ICP declaration in your name. An article 23 holder files no annual return, and a foreign company has two months to file each return.
Can I reverse charge VAT in the Netherlands?
For import VAT, yes: with the article 23 licence, the import VAT is reverse charged on the periodic return the representative files, instead of being paid to Customs at the border. The Belastingdienst lists the reverse charge on import among a representative's tasks. Other reverse-charge cases are outside this page.
Ready to arrange your representation before the first import?
Tell us what you sell, to whom, and how the goods arrive. We reply with the route and the file it needs. Our fee is on request.