EU resident businesses are not required to appoint a fiscal representative when registering for VAT in the Netherlands. Non-EU businesses are required to appoint a fiscal representative in certain situations (eg when businesses want to make use of the special arrangements that apply to transactions with excise goods in an excise warehouse, goods in a VAT warehouse or distance sales).
A fiscal representative is also required by businesses importing goods into the Netherlands who wish to use postponed accounting (see 33.76) in respect of import
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Web page updated on 17 Mar 2025 15:23