The Netherlands has introduced postponed accounting for the import of goods by (foreign) businesses that are VAT registered in the Netherlands. They are able to account for any import VAT via their VAT return rather than having to pre-finance the import VAT when the goods are imported – which has a cashflow advantage.
Non-resident businesses can only use postponed accounting if they have appointed a Dutch tax representative. The following applies:
- Ìý
•ÌýÌýÌýÌý Fiscal representatives with a limited licence (BFV) – The foreign business can appoint a limited liability fiscal representative rather than register for VAT directly
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Web page updated on 17 Mar 2025 17:12