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Tax & Customs Services


Both an integrated European market and one currency, the Euro, have made it easy for foreign companies to enter the European market and behave as a European company.

Freightways Tax & Customs Services specialize in all the technical aspects fiscal and customs required for international product flows. Freightways represents foreign companies for both fiscal and customs requirements, fulfilling all required obligations needed by European national authorities.

In The Netherlands a foreign entrepreneur can represent himself by a tax representative. He acts on behalf of the foreign entrepreneur as regards the declaration and payment of Dutch VAT and other administrative obligations, such as the so-called listing and declaration for the Central Bureau of Statistics.

Value Added Tax for Import


In The Netherlands it is possible to shift payment of VAT which is due in case of import to the periodic domestic declaration of the Dutch importer, who has obtained a licence to do so. By appointing a tax representative a foreign entrepreneur can also avail himself of this possibility in The Netherlands.

On behalf of the foreign entrepreneur the tax representative performs the periodic domestic declaration of VAT, in which the VAT due upon import is stated. In the same declaration, however, this VAT due is deducted again. Thus nothing is paid on balance. In the normal import declaration VAT must be paid back simultaneously with the import. This can be claimed back from the Tax Department. The possibility of applying this arrangement entails a major liquidity and financial advantage of the foreign entrepreneur.

Tax Representative


A licence for a tax representative is only granted by the Dutch Tax Department under certain conditions. The tax representative's administration must be sound enough to enable an adequate check of the foreign entrepreneur's actions.The tax representative is also liable for the tax due and the accompanying interests on levy and collection as well as administrative fines. The tax representative must also give security.

There are 2 forms of representation: "Tax representative with a limited license" and "Tax representative with a general license".

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