If you are required to file a tax return in the Netherlands or if you want to apply for a VAT refund then you are able to do this yourself. However you can also authorise a representative to act on your behalf regarding the Tax and Customs Administration. The authorised representative can, on your behalf:
The authorised representative is usually a bookkeeper or tax advisor. There are no requirements associated with this authorisation. You can decide for yourself who you authorise and for which matters the authorised representative may represent you.