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European Gateway Logistcs

European Gateway logistics (VAT issues)

Cargo flows, containers and general cargo that reach Europe by maritime logistics mostly arrive via the major European ports Rotterdam and Antwerp. For many customers, these two main ports represent the “Gateway to Europe”.

VLS-Group has developed huge skills and competence in maritime logistics, customs clearance services and on-transportation by truck, barge, rail, feeder vessel. We handle the warehousing, inventory management, storage(bonded or customs cleared), information management, transportation of these cargo flows to the final destination in the Hinterland.

Our services and competencies in the European Gateway logistics are f.e.:

  • Order processing
  • Warehousing / storage / handling of the cargo
  • Customs coordination / customs clearance
  • Fiscal representation for VAT
  • Release of cargo at container terminals
  • Dispatch of import containers and import cargo
  • On-carriage and distribution services by road, rail, barge and combined traffic modalities
  • Information management and materials flow management
  • Supply Chain control, visibility and reliability
  • Key Performance Indicator management

Fiscal Representation for VAT issues:

The European VAT-system is rather complicated.

As a result of the removal of fiscal borders within the European Union(EU) per 1 January 1993, foreign entrepreneurs more often get into touch with the Dutch and Belgium VAT. The term “foreign entrepreneurs” is understood to mean entrepreneurs who are not domiciled or resident in the Netherlands or Belgium and have no permanent establishment either.

In the Netherlands and Belgium it is possible for a foreign entrepreneur to have himself represented by a tax representative. He acts on behalf of the foreign entrepreneur as regards the declaration and payment of (Dutch or Belgium) 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 and Belgium 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 and Belgium.

The procedure is as follows: 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. Only later can this be claimed back from the Tax Department.

The possibility of applying this arrangement entails a major liquidity and financial advantage for the foreign entrepreneur.

There are two forms of fiscal representation:
1. Limited fiscal representation
2. General fiscal representation
VLS-Group will be pleased to assist you with your customs formalities and limited fiscal representation.

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