Fiscal Representation in the Netherlands

What is fiscal representation in customs?

Under EU customs regulations, fiscal representation —also known as indirect representation— means that the representative (Maitsa) acts in its own name but on behalf of the importer or exporter. This allows companies not established in the Netherlands to:

• Import goods in the Netherlands without having a Dutch VAT number of their own.
• Benefit from the Dutch VAT deferment scheme (Article 23 licence), which avoids paying VAT at the border and improves cash flow.
• Export from the Netherlands with full legal validity and documentary traceability.
• Operate through the Port of Rotterdam and Amsterdam Schiphol Airport, Europe's main gateways.
• Avoid the administrative burden of incorporating a local legal entity.

Why choose the Netherlands as your European gateway?

The Port of Rotterdam is Europe's largest port and one of the busiest in the world, with direct connections to the main ports in Asia, the Americas and Africa. Amsterdam Schiphol Airport is Europe's third-largest cargo airport. Operating through the Netherlands offers unique logistical advantages:

• World-class logistics infrastructure with excellent overland connections to central Europe.
• Article 23 VAT deferment scheme: import VAT is deferred, with no capital tied up at the border.
• Efficient and highly digitalised customs authority.
• Central position for distribution to Germany, Belgium, France and the rest of Europe.

Our fiscal representation services in the Netherlands

• Direct fiscal representation before the Dutch Douane for imports and exports.
• Article 23 VAT deferment management on your behalf.
• Import and export customs clearance at Rotterdam, Amsterdam Schiphol and other entry points.
• Tariff classification and advice on duties and trade policy measures.
• REST API integration with your ERP or WMS to automate customs declarations.
• Real-time tracking of all your operations through our digital platform.

Why choose Maitsa as your fiscal representative in the Netherlands?

• Authorised Economic Operator (AEO) — the highest trust status recognised by EU customs authorities.
• ISO 9001:2015 — certified quality management system.
• ISO 27001:2023 — the highest standards of data and document security.
• EcoVadis certified — committed to sustainability.
• Authorised agency in Spain, the Netherlands and Belgium — a single provider for your entire European supply chain.
• Specialists in digitalisation and integration: we adapt our processes to each client's systems.