Limited Fiscal Representation

• You may deduct the VAT on all other cost which you have been charged in The Netherlands.
• You are able to avoid the payment of VAT on import while importing goods into The Netherlands.
• In comparison with a Dutch entity (BV) you face the same possibilities to avoid the payment of VAT on import without having an establishment and an accountancy firm in The Netherlands.

Limited Fiscal Representation

A Limited Fiscal Representative (LFR) can only represent a non-resident company for the import of goods and subsequent deliveries to business addresses (B2B). Clients who let themselves represent by Berbo Customs Services this way, are thus enjoying the possibilities of deferring the payment of VAT at import the same way as clients with a GFR. Berbo Customs Services does not need to apply for a personal license and VAT number for these customers, but uses its own subnumber under its own license, to represent the non-resident company and to benefit the the VAT deferment system. A LFR cannot act on behalf of the non-resident company in the field of intra-Community acquisitions or services rendered.

The timeline for using our Limited Fiscal Representation services in The Netherlands will only take one working day to organise. On your first request we can sent you the applicable FENEX Power Of Attorney and terms and conditions. Besides the one-off setup costs, we will charge you a small monthly fee for our fiscal services.

The minimum contract duration is a period of 1 year, however we can also arrange these LFR-services on a shipment basis, in other words, in that case you don't pay a monthly service fee but an all-in service rate which includes the Customs clearance procedure as well the Limited Fiscal Representation services.

We are able to provide this customs solution directly with your company or with intervention of any logistical service provider (3PL / 4PL) located in The Netherlands.

Do you want to know more about this subject?
Please contact our Customs specialists:
As soon as possible, but in any case within 1 workingday, one of our specialists will contact you.

Which advantages can be obtained with Limited Fiscal Representation in the Netherlands?

• There is a financial advantage for the importer of the goods; (21% V.A.T. on import over the total amount of the goods should not be paid in advance)
• After completing the Customs clearance process (clearing) you have the possibility to store or further distribute your goods within the 28 member states of the European Union.
• Is it not necessary to register your company in the EU for legal or fiscal matters when you distribute or hold stock of the goods
• You do not need a bonded warehouse
• It is possible to start with Limited Fiscal Representation immediately

Quotation

Curious about our Fiscal Representation services?
We are glad to make an attractive and personal quotation for you.
Please contact our Sales team:
As soon as possible, but in any case within 1 workingday, one of our specialists will contact you.

Download highlights / printable version

Click here or at the Adobe PDF sign, to download a shortlist of the Customs related activities the BGS team performs in The Netherlands.