Your advantages of Limited Fiscal Representation

Limited Fiscal Representation (LFR) offers you the possibility to import goods into the European Union, without paying import Value Added Tax (VAT). This results in an advantage of the financial position. With LFR you can also keep goods in stock and distribute them into the EU without being legally and fiscally represented. This technique lowers the threshold to organize logistics in the EU in a very flexible way.

Rotterdam: Your gateway into Europe!

When you would like to export goods into the European Union you will gain lots of advantages when using the Netherlands (Rotterdam / Amsterdam) as your main port. Via the Netherlands you can store and distribute your goods to every EU-country.

With Limited Fiscal Representation you also have got the possibility to import goods without paying import VAT. For companies this means a large advantage for their financial position.

The Netherlands have the most flexible and elaborate system in the field of Limited Fiscal Representation in the European Union. For non EU-companies that want to organize and control the distribution of their products in Europe, LFR offers a lot of advantages.

Which advantages can be obtained with limited fiscal representation in the Netherlands?

• There is a financial advantage for the importer of the goods; (19% V.A.T. over the total amount of the goods should not be paid in advance)
• From the Netherlands you can store and distribute your goods everywhere you would prefer (into the EU countries or re-export) under V.A.T 0%
• The goods can be held in stock in the Netherlands before being distributed
• Is it not necessary to register your company in the EU for legal or fiscal matters when you distribute or hold stock of the goods
• You do not need a bonded warehouse
• It is possible to start with limited fiscal representation from this moment

Maco customs service can provide this service with any logistical service provider in the Netherlands.

For a detailed presentation about Limited Fiscal Representation, please click here.

For questions regarding Limited Fiscal Representation you can directly contact one of our specialists at Maco, Mr. Erik van Cann: Telephone +(31) (0)475-425804 or e-mail questions@maco.nl