How to supply your product into holland

Please click on the attached links

• Dutch Forwarding Conditions

• AGREEMENT &AUTHORISATION FOR ACTING AS TAX REPRESENTATIVE FOR VAT WITH RESTRICTED LICENCE

• Agreement/authorisation to act as indirect representative

Please note that we only apply LFR if you use the logistics services within our Group (transportation, possibly warehousing, etc.).

Only B2B is allowed and when importing goods, they must be followed by an immediate supply to companies within the Netherlands or other EU Member States. So, this means no storage in free circulation in NL first. You need an EU EORI number. We can arrange the application for you. This will take +/- 2 days.

INFORMATION REGARDING LIMITED FISCAL REPRESENTATION

Tax representation with a restricted license for VAT purposes in the Netherlands. When importing goods, followed by an immediate supply to companies within the Netherlands or other EU Member States, it is possible to appoint a tax representative with a restricted license for the VAT, also known as limited fiscal representation (further: LFR).

You can only use LFR for the import and the first supply after import. LFR only is permitted for business-to-business (B2B) supplies. Although it is allowed to warehouse goods imported with LFR, CER VAT BV does not facilitate this because we have no access to the outbound administration used by your 3PL. At the same time, we are liable for VAT payment on these supplies.

Of course, you can stock goods in a bonded warehouse and use LFR for each import, followed by an immediate supply. LFR can be used for storage in a VAT warehouse, however you can appoint multiple LFRs, but the LFR used for the acquirement of the goods must also be used for the ongoing supply of goods so that the Tax authorities can track the flow of goods in the administration of the LFR.

Advantages of LFR

• Postponed accounting of import VAT on goods brought into the Netherlands is applicable. The import VAT is accounted for in the VAT declaration of the LFR – no cash flow.

• You use the VAT number of the LFR for the intracommunity supply or intracommunity movement of goods.

• The import and the supply after import are included in the VAT declaration of the LFR.

• The LFR is liable for the EU Sales list and Intrastat declaration.

• CER VAT BV maintains a good relationship with the Dutch tax authorities.

• Regular internal audits.

• 0% VAT on domestic supplies to a Dutch-based company*.

• 0% VAT on intracommunity supplies to a company in another EU Member State.

• 0% VAT on the intracommunity movement of goods to your warehouse in another EU Member State.

In the case of domestic supplies within the Netherlands between two non-Dutch-based companies, 9% or 21% VAT must be charged.

Customs documents

Customs Expertise Rotterdam BV will carry out all customs documents when CER VAT acts as your LFR. The complete order for the import entry, including the below, must be sent to the e-mail address operations@cerrotterdam.nl

• Reference number

• Written instruction

• Commercial invoice mentioning Incoterms® followed by destination, i.e., FOB Rotterdam, ten digits HS codes, country of origin, gross/net weight,

• Packing list

• Copy AWB, B/L

• Previous customs procedure/copy of the T1

• CBAM goods yes/no

• Copy of sales invoice (or document concerning the movement of own goods). The sales invoice must meet the requirements for tax representation with a restricted license.

Invoice requirements in case of LFR with a restricted license

On every sales invoice, you must mention the following:

• Invoice date

• Name and address of your company

• Name, address, and VAT ID number of the buyer

• Description of the goods

• Date of delivery

• Unit price

• VAT rate

• VAT amount in Euro

Tax representative CER VAT BV

Waalhaven Z.z. 2k

3088 HH Rotterdam

The Netherlands

VAT no.: NL864459385B02

Depending on the supply, the below also must be mentioned on the sales invoice:

Supply within the Netherlands to a Dutch-based company

• The customer's Dutch VAT ID number

• 0% VAT accounted for by the buyer according to art. 12,3 of the Dutch VAT Act 1968

Supply within the Netherlands to a company established outside the Netherlands

• 21% or 9% Dutch VAT must be charged depending on the nature of the goods

• It is obliged to mention the VAT amount charged in Euro

Supply to a company in another EU Member state (intracommunity supply)

The customer's VAT ID number

• EC supply 0% VAT accounted for by the buyer according to Article 138,1 Directive 2006/112/EC

Supply outside the EU

• 0% delivery according to art. 146 Directive 2006/112/EC

Supply within the physical VAT warehouse (exempt the last sale before removal of goods from the VAT warehouse)

• Supply within the VAT warehouse. Out of the scope of VAT

• Warehouse license number: 134/100.5/68.09.716.B.01

Last supply before removal of goods from the VAT warehouse

• 0% VAT accounted for by the buyer

• VAT license number 134/100.5/68.09.716.B.01

Legal requirements charging 0% VAT on intracommunity supplies

To apply the 0% VAT deferment scheme on the intracommunity supplies or movement of goods, by law, you are obliged to provide two pieces of evidence from two independent parties for each intracommunity transport.

Category A documents

These are documents concerning the transport of the goods. For example, a fully signed CMR transport document, a bill of lading, an airfreight invoice, or an invoice from a goods carrier.

Category B documents

These are other types of documents, such as an insurance policy in relation to the transport of the goods, bank documents stating the payment for the transportation of the goods, official documents issued by a public authority (like a notary) confirming the arrival of the goods in the Member State of arrival or a receipt issued by a warehouse keeper confirming the storage of the goods in the Member State of arrival.

Category C document for EXW or FCA

In the case of Incoterms EXW or FCA, it is also obliged to provide a transport statement undersigned by the receiver of the goods. Suppose you do not supply the evidence of intracommunity transport described above in due time. In that case, you will be liable towards CER VAT BV for any damage arising from its failure to comply with the above mentioned obligations. At the first request, your company will unconditionally indemnify CER VAT BV from obligations, liabilities, damage, including costs relating to declaration and the subsequent delivery(-ies), and similar damage.

Movements of own goods

Of course, a copy of the sales invoice cannot be provided for the intracommunity movement of your goods. Please make sure to include these movements as Intra EU acquisitions in your regular VAT declaration.

Consequences in case of violations against the VAT regulations or case of missing documents

In case of violations against the VAT regulations, the tax authorities can charge by later tax assessment through the VAT until five years after the customs clearance date. Also, a fine will be payable for this violation. CER VAT BV will charge our customers through all kinds of later tax assessments, including all other charges and penalties