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Fiscal Representation NL / BE / DE

We act as your fiscal representative in the Netherlands, Belgium and Germany - as mandate holder and operational partner for your EU import. We connect your supply chain to the right model: Article 23 deferment in NL, ET-14.000 in BE or German fiscal representation under section 22a UStG for non-EU consignors without an EU establishment. We shift the import VAT into the periodic VAT return instead of pre-financing it at the port. You keep your liquidity, we carry the tax representation.

What you get from us

We bundle customs declaration and VAT representation into a single mandate. For imports through Rotterdam or Amsterdam we link your shipment to the Dutch Article 23 licence - we shift the import VAT out of the port moment into the next BTW return. In Belgium we run your import through ET-14.000 with the same cash-flow effect. For non-EU consignors without an EU establishment, we take on German fiscal representation as your general fiscal representative and file the returns. We work strictly along the national VAT rules and coordinate with your tax adviser or our partners.

Three fiscal models from one mandate

Netherlands - Article 23 deferment

We operate the Article 23 licence under the Dutch Wet op de omzetbelasting 1968 on your behalf and act as algemeen fiscaal vertegenwoordiger. We do not collect BTW at the port but shift it directly into the next BTW return. If you are entitled to input VAT recovery, your payment balance stays at zero.

Belgium - ET-14.000

For imports through Antwerp or Zeebrugge we run your shipment under the ET-14.000 licence. We register you for BTW in Belgium and set you up together with our Belgian partners as an authorised represented party.

Germany - section 22a UStG

For foreign businesses without an establishment in Germany whose only domestic transactions are VAT-exempt imports with an immediately following intra-Community supply, we coordinate German fiscal representation. We steer the operational integration; the licensed professional (tax adviser, attorney at law, sworn auditor) we source from our partner network.

EUR 0
Pre-financing of import VAT at the port
3 models
NL Art. 23, BE ET-14.000, DE section 22a UStG
EUR 150
IOSS threshold for B2C consignments
1 mandate
Customs and fiscal representation in one hand

Your upside - and the pitfalls we keep off your books

Liquidity stays in your business

We shift the import VAT into the periodic VAT return instead of pre-financing it at the port. You lock up no cash between import and refund.

EU market entry without an own establishment

We act as your fiscal representative, hold the national VAT ID and file the returns. You do not need an own seat in the country of import.

Clean tax debtor allocation across documents

We line up importer, fiscal representative and EU consignee so input VAT recovery does not fail because of inconsistent paperwork.

German fiscal representation prerequisites preserved

We check upfront whether you exclusively run VAT-exempt imports with an immediately following intra-Community supply. As soon as domestic supplies are added, we register you for VAT in Germany in full.

Watertight evidence for the intra-Community supply

We make sure a confirmation of arrival (Gelangensbestätigung) or equivalent proof is on file. Without it, the VAT exemption of the intra-Community supply falls away.

How we set up your fiscal representation

  1. Map the supply chain

    We capture non-EU consignor, port of import, Member State of destination, end customer and Incoterms and identify the right fiscal model.

  2. Pick the model

    We decide together with you between NL Article 23, BE ET-14.000 or German fiscal representation - depending on port, onward supply and tax position.

  3. Set up mandate and powers of attorney

    We draft the fiscal representative mandate, collect the required powers of attorney and post security where needed.

  4. Register for tax

    We file the EORI application, the national VAT ID and the specific licence - Article 23 in NL, ET-14.000 in BE or registration as represented party under section 22a UStG in DE.

  5. Wire customs and fiscal together

    We code the import declaration (ATLAS-Import, AGS, PLDA) correctly with the fiscal data so the deferment regime applies and import VAT is not assessed.

  6. Run the ongoing obligations

    We file VAT returns, recapitulative statements and - where applicable - Intrastat, and keep the document and evidence flow audit-ready.

Import into the EU without pre-financing import VAT at the port. We act as your tax representative - the import VAT is deferred into the VAT return, your cash flow stays untouched.

— CK Internationale Zollagentur

Request fiscal representation Talk to us: 02828 9039920

Frequently asked questions

When you import into Germany, import VAT is collected at customs and only recovered later via the VAT return - you lock up cash between import and refund. If we run your shipment through Article 23 in the Netherlands, BTW does not arise at customs at all; we shift it directly into the VAT return. If you are entitled to input VAT recovery, your payment balance is zero. For high import volumes through Rotterdam this is a clear cash-flow advantage for you.
Yes. Without an NL establishment you can only obtain the Article 23 licence via a general fiscal representative (algemeen fiscaal vertegenwoordiger). We act in this role for you, hold the required VAT licence, post the security and take on the operational tax representation vis-a-vis the Belastingdienst.
Under section 22a UStG, German fiscal representation is reserved for licensed professionals - tax advisers, attorneys at law, sworn auditors and tax agents. We coordinate the mandate for you, source the right professional from our partner network and steer the interface to the customs declaration - you work with one point of contact.
We set up German fiscal representation for you when, as a foreign business, you carry out exclusively VAT-exempt imports in Germany with an immediately following VAT-exempt intra-Community supply - i.e. no transactions remaining in Germany. As soon as domestic supplies are added, we register you for VAT in Germany in full; we check this upfront in the setup call.
We calculate your cost along model, shipment volume and risk profile. Typical components: one-off setup fee (licence application, registration, contracts), monthly mandate fee for ongoing representation, transaction-based fees and security where required. You send us volume, port and EU recipient structure - we deliver a non-binding quote.
No - fiscal representation works on the VAT level, not the customs level. The import declaration (ATLAS-Import, AGS, PLDA) remains a separate obligation. But we couple both levels in one hand: we file the customs declaration and code it so that your deferment regime applies and the import VAT is not assessed. You get customs and VAT from a single mandate.
IOSS (Import One-Stop Shop) is your simplified procedure for B2C shipments from non-EU countries up to an intrinsic value of EUR 150: the VAT is calculated at checkout and remitted via a central return to the Member State of identification. For B2B imports or shipments above the IOSS threshold, we take on your fiscal representation. We can run both models for you in parallel - we separate cleanly by shipment type and intrinsic value.