If you import via the Netherlands, you can take advantage of the import VAT deferment (also known as “the reverse charge”).
Appointing a fiscal representative is required if a non-Dutch business wants to take advantage of the import VAT deferral.
In certain conditions, appointing a fiscal representative is obligatory. For example, if a non-EU business effects EU distance sales in the Netherlands, then appointing a general fiscal representative is required.
The One-Stop-Shop (OSS) registration provides an opportunity to ease the administrative burden of businesses falling in scope of the distance selling rules in effect from 1 July 2021.
Those businesses are not required to VAT register in each of the EU country of their customers if they opt for OSS.
SourceGrant Thornton
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