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Outsourced compliance services comprises the total financial compliance of your business, in accounting, financial reporting, payroll, legal and various tax reporting obligations. We can make sure you don’t have to worry.

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Advisory

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Audit & assurance

Reliability of information. The way in which reliable information is produced. That is what assurance is all about. It is crucial for information to be...

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Auditing of annual accounts
You are answerable to others, such as shareholders and other stakeholders, with regard to your financial affairs. Financial information must therefore be reliable. What is more, you want to know how far you are progressing towards achieving your goals and what risks may apply.
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Tax

Do you have an ambitious international company? And do you want to stay ahead of the competition? Then you need to be able to rely on the best international...

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International corporate tax
The Netherlands’ tax regime is highly dynamic. Rules and the administrative courts raise new challenges in fiscal considerations on a nearly daily basis, both nationally and internationally.
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On 1 January 2024 the European Union will introduce a new tax law named “Pillar Two”. These new regulations will be applicable to groups with a turnover of more than EUR 750 million.
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Large corporations with a presence in multiple jurisdictions face a number of compliance challenges. Not least of these are the varied and complex reporting and compliance requirements imposed by different countries. To overcome these challenges, Grant Thornton provides a solution to streamline the global compliance process by centralizing the delivery approach.

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Industries

Real estate & construction

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Family businesses

Family businesses occupy a unique position, in the Netherlands as well as worldwide. They are seen as a (stable) engine of the economy. This is characterized,...

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Transport & logistics

The Netherlands is a real trading country, due to its location, infrastructure and the highly-educated population. The port of Rotterdam, the biggest port in...

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Maritime sector
How can you continue to be a global leader? The Netherlands depends on innovation. It is our high-quality knowledge which leads the maritime sector to be of world class.

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VAT

Possibilities to optimize your Dutch VAT if you are in B2B trade

By:

Aiki Kuldkepp

25 Apr 20225 min read

The Netherlands has a number of practical solutions to minimize your compliance burden and optimize your VAT cash flow if you are in B2B trade. If you import via the Netherlands, you can take advantage of the import VAT deferment (also known as ‘the reverse charge’). Appointing a fiscal representative is required if a non-Dutch business wants to take advantage of the import VAT deferral. By applying the reverse charge on import considerably improves the cash flow position, especially if you are in B2B trade: Your VAT position with appointing a fiscal representative as a rule is nil. Your VAT position without appointing a fiscal representative: as a rule, you are in a VAT refund position because VAT should be paid upfront.

Contents

Background

In most of EU countries acting as an ‘Importer of Record’ means that you will have to register for VAT, charge VAT on sales and submit VAT returns.

Customs duty is levied across the EU at the place where goods are cleared into ‘free circulation’ in the EU. Once duty (if applicable) and VAT has been paid by the importer, the goods are in free circulation and they can then be released for use in the EU market. Unlike other indirect taxes, such as VAT, once customs duty has been paid it is not recoverable by the importer.

Once the goods are cleared into ‘free circulation’ in the EU, it is not possible to obtain a refund of the EU customs duties. Therefore you better plan ahead and make sure that you know what happens with the goods after they enter the EU. For example, if you plan to re-export (part of) the goods, then you have a possibility to place the goods under one of the special customs procedures. Until the goods are not cleared into free circulation, the customs duties are not due. For example, the goods could be placed under T1 procedure and transported to another EU country or a non-EU country. In this way, the payment of the customs duties and VAT can be avoided until the goods reach the destination country. In addition, a so-called Article 42 procedure could be used if the goods are immediately transported to another EU country after releasing the goods into free circulation in the Netherlands. In this way, the payment of the Dutch VAT could be avoided for importers who only occasionally import via the Netherlands.

However, if you are regularly importing goods in the Netherlands, then you may consider applying for Article 23 license which allows to postpone payment of import VAT to the periodic VAT return, hence no cash-flow occurs (referred to as an ‘import VAT deferment’ or ‘the reverse charge VAT on import’).

Import VAT deferral

Depending on the type of goods this import VAT deferment is either obligatory (if certain raw materials are imported) or the importer can make use of a special deferment license (‘an Article 23 license’).

Dutch legal entities and fixed establishments can apply for an Article 23 license to import goods from non-EU countries. With this license, importers avoid payment of VAT at the time of importation. The import VAT is shifted to the VAT return instead.

A taxable person not established in the Netherlands (a ‘non-resident’) will not be able to shift the import VAT to the VAT return unless he appoints a fiscal representative. Please see more details in ‘Take advantage of deferring import VAT in the Netherlands’.

Your options in short:

Option 1

You do not need to register for VAT at all if you appoint a Limited Fiscal Representative (LFR).

Minimum compliance.
No VAT on import.
LFR takes care of everything for you.

Because a LFR has unlimited liability, they are difficult to find.

Due to unlimited liability the LFR may ask a high bank guarantee / bond and fees.

Option 2

You register for VAT as a non-resident business without using a fiscal representative.

You have everything under your own control.
You can file VAT returns yourself or you can appoint an agent to do this for you.
No bank guarantees or bond.

You have to pay VAT upfront on imports and can deduct import VAT on your regular return. In the case you do everything yourself, risk of penalties if you make mistakes in your VAT reporting.

Option 3

You do not pay any VAT on imports and also can make use of (customs) suspension regimes such as bonded warehousing.
You are assured of expert assistance and a point of contact for the tax authorities.
GFR files VAT returns on your behalf.

GFR will ask (limited) bank guarantee/bond.

A fee is payable to GFR.

Summary of the VAT treatment of B2B sales of imported goods

If you only sell to Dutch customers or businesses registered for VAT in other EU countries, then:

To a Dutch customer: VAT is subject to the reverse charge in the Netherlands.
To another business with a delivery to another EU country: Intra-EU Supply subject to 0% VAT.
Your VAT position in case of appointing a fiscal representative: as a rule is nil.
Your VAT position without appointing a fiscal representative: as a rule, you are in a VAT refund position because VAT should be paid upfront on imports when the goods are released

Engage with VAT advisers to understand the VAT and Customs rules

Possibilities to optimize your Dutch VAT if you are in B2B trade

Background

Import VAT deferral