Access the Dutch & EU Market with a General Fiscal Representative (GFR)

Applicable to all non-Dutch companies, including those from other EU member states and non-EU countries.

中文请点击这里

Business Scenario 1 | Import from Non-EU → Stored in Dutch Warehouse → Sold Across the EU

Typical Supply Chain:

  • Export Origin: China / USA / UK / other non-EU countries

  • Import country: The Netherlands

    Customs Clearance: Use your own Dutch offshore VAT number + Art.23 VAT deferment → no VAT payment when declaring import

  • Warehousing: Goods stored in a Dutch 3PL warehouse (standard or bonded)

Downstream Sales:

  • To Dutch local business customers: Issue no-VAT invoices → VAT exempt

  • To business customers in other EU countries: Issue zero-rated invoices → VAT exempt

  • To non-EU business customers or consumers: Issue zero-rated invoices → VAT exempt

  • B2C via your own website: Use OSS (One-Stop Shop) to declare cross-border EU retail VAT and pay via the Dutch tax office (which distributes it to the relevant EU countries)

  • B2C via e-commerce platforms: OSS registration is not required; total sales can be reported quarterly as “deemed B2B sales,” zero-rated VAT applicable → VAT exempt

Settlement & Compliance:

Periodically submit Dutch VAT returns, EU cross-border B2B transaction reports, and, if necessary, EU cross-border transport reports. Retain proof such as customs declarations (IM), tax assessments (UTB), and shipping documents (POD/CMR).

Key Benefits:

  • Import VAT deferment: Significantly improves cash flow

  • Centralized Dutch warehousing: Shortens EU delivery times

  • Unified VAT compliance: Manage all EU B2B/B2C shipments under a single Dutch offshore VAT number

Business Scenario 2｜Import from Non-EU → Cross-Dock → Direct Delivery to Customers

Typical Supply Chain:

  • Export Origin: China / USA / UK / other non-EU countries

  • Import country: The Netherlands

  • Customs Clearance: Use your own Dutch offshore VAT number + Art.23 VAT deferment → no VAT payment when declaring import

  • Warehousing: No long-term storage. Goods only stay briefly at the port or a transit hub for cross-docking or secondary sorting, then dispatched the same day or next day.

Downstream Sales:

  • To Dutch business customers: Issue no-VAT invoices → VAT exempt

  • To business customers in other EU countries: Issue zero-rated invoices → VAT exempt

  • To non-EU business customers or consumers: Issue zero-rated invoices → VAT exempt

  • B2C via e-commerce platforms: OSS not required; report total sales quarterly as “deemed B2B sales,” zero-rated VAT → VAT exempt

Settlement & Compliance:

Periodically submit Dutch VAT returns, EU cross-border B2B transaction reports, and (if required) EU cross-border transport reports. Retain supporting documents such as customs declarations (IM), tax assessments (UTB), and proof of transport (POD/CMR).

Applicable Scenarios:

  • Businesses focusing on direct or batch shipments

  • Companies that prefer not to hold inventory in the Netherlands, but still want to benefit from Art.23 Import VAT deferment

What CiiMii Delivers for You (Full-Stack GFR Services)

Registration & Licenses

  • Application and maintenance of a Dutch non-resident VAT number

  • Application for EU customs registration (EORI)

  • Application for Article 23 VAT deferment license

Ongoing Compliance & Filing

  • Periodic submission of VAT returns, EU Sales Listings, and (where required) EU Intrastat declarations

  • Submission of supplementary VAT returns

  • Review of invoice compliance (VAT rates, exemption clauses, invoice requirements, etc.)

  • Retention and verification of cross-border supporting documents (transport proofs, commercial documents, etc.)

  • OSS assessment and declarations (for B2C e-commerce, if applicable)

Internal Control & Risk Management

  • Identification and mitigation of VAT risk areas

  • Assistance with tax authority inquiries and audit defense, including preparation of supporting documentation

Operational Support

  • Recommendations on invoice templates

  • Advice on Incoterms/importer of record choices (DDP/DAP, etc.), ensuring VAT and customs alignment

  • Team training: compliance guidelines for sales, operations, and finance teams

Tips (Common Considerations)

  • For B2C retail, consider using OSS to reduce the cost and complexity of multi-country VAT registrations.

  • Companies already VAT-registered in another EU country can also make use of the General Fiscal Representative (GFR), as long as they are not a Dutch entity—allowing them to leverage Dutch ports and the Article 23 VAT deferment for better cash-flow management.

Interested in learning more? Get in touch with us 👇