General fiscal representation (GFR)

Expanding into the European market?

Setting up an overseas warehouse?

Both parties reluctant to pay VAT?

Customers requesting DDP?

Unclear on import & VAT filing procedures?

Confused by EORI and VAT regulations?

Unsure about VAT refunds or deferral rules?

Facing challenges with e-commerce compliance?

Contact us —— Augmar will provide clear answers to all your questions.

If your business activities in the EU are not limited to imports and B2B supplies, but also involve intra-EU purchases, stock transfers, and B2C sales, and you would like to avoid the burden of paying and reclaiming import VAT, then General Fiscal Representation (GFR) would be a more suitable tax solution for you.

As a General Fiscal Representative in the Netherlands, we assist non-Dutch companies in obtaining an offshore Dutch VAT number and manage their Dutch VAT obligations in a compliant and efficient manner. Through our GFR service, foreign businesses can apply for and use the Article 23 License—allowing them to import goods into the Netherlands without paying import VAT upfront.

With the Article 23 License, import VAT is deferred to the VAT return instead of being paid at the border, significantly improving cash flow, expediting customs clearance, and enabling faster access to the European market.

Downstream Sales:

To Dutch local business customers: Issue no-VAT invoices → VAT exempt
To business customers who are VAT-registered 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

Typical import and supplies scenario A

Import from Non-EU → Stored in Dutch Warehouse → Sold Across the EU

Typical Supply Chain:

Export Origin: 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

Typical import and supplies scenario B

Import from Non-EU → Cross-Dock → Direct Delivery to Customers

Typical Supply Chain:

Export Origin: 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 who are VAT-registered 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

What Augmar Delivers for You

Registration & Licenses

Application for a Dutch offshore VAT number
Application for an EU EORI number
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 fiscal documents for VAT compliance
OSS assessment and declarations (for 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.

FOR YOUR INFORMATION

The GFR solution has a relatively long account setup period (usually around 3 months) and requires a minimum deposit of €5,000.

GENERAL FISCAL REPRESENTATION (gfr)

FOR YOUR INFORMATION

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