Tax representative
As foreign entrepreneur you can appoint a tax representative to handle your business with the Tax Administration. If you do engage a tax representative then you will not usually be obliged to register yourself as taxpayer for the VAT with the Tax Administration. Customs forwarding agents, who take care of import and export formalities for entrepreneurs, often act as tax representatives as well. The tax representative can take care of the following tasks for you:
- completing the VAT return
- completing the intra-Community transactions declaration (ICP declaration)
- applying the reverse-charge mechanism on import
Please note!
If you want to apply the reverse-charge mechanism on import then you must engage a tax representative. You always remain liable yourself for complying with your tax obligations, even when you engage a tax representative. When your interests are served by a tax representative, we still consider you to be a foreign entrepreneur.
Requirements of tax representative
The tax representative must satisfy at least the following requirements:
- he must be established in the Netherlands
- he must provide financial security for the VAT
