基于荷兰税法第23条的增值税推迟制度允许企业在进口货物时推迟支付增值税，直到提交定期增值税申报时才付款。这有助于改善资金流动并减少行政成本。要使用该制度，企业需要获得荷兰税务机构颁发的第23条许可证。
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VAT-NL-010
一家臺湾公司申请了一个非居民荷兰增值税号码。当这家臺湾公司在阿姆斯特丹租用仓库时，他们将货物从臺湾出口到保税仓库。
为了推迟在荷兰的海关和增值税，他们需要指定一位普通财务代表（GFR），该代表将与税务局承担共同责任。
如果这家臺湾公司最终在荷兰建立了100%的子公司，那么当该子公司将货物进口到荷兰的保税仓库时，是否需要指定普通财务代表（GFR）？
A Taiwan company apply a Non-resident Netherlands VAT number. When this Taiwan company Rend a warehouse in Amsterdam, they export goods from Taiwan to the bonded warehouse.
To defer customs and VAT in Netherlands, it needs to assign a GFR(general fiscal representative) to be co-liable to Tax bureau.
If This Taiwan company finally set up its 100% subsidiary In Netherlands, do this subsidiary need to assign GFR when import goods to Netherlands bonded warehouse ?
答:
根据海关授权概述，代表个人和企业进行申报、通知和其他海关法规所涵盖的行为和手续时，需要具备海关代表授权证书。可以使用一份表格申请这个证书。
保税仓库是一种在商品缴纳关税前存放的设施。这使得进口商可以推迟或避免支付关税和税费，直到商品被销售或重新出口。保税仓库还可以改善资金流动和降低物流成本。
如果臺湾公司在荷兰设立子公司，根据保税仓库的类型和货物的类型，可能仍然需要指定一个普通财务代表（GFR）来进口货物到保税仓库。普通财务代表是代表非居民公司进行增值税事务的个人或实体，并对任何应付的增值税承担共同责任。普通财务代表还可以协助提交增值税申报和索取增值税退税。
然而，对于某些类型的保税仓库或货物可能存在一些例外或简化措施。例如，根据海关授权概述，可以使用申报人记录（EIDR）将货物记录在行政记录中，而无需在海关办事处进行展示，从而将货物置于特定的海关程序之下。可以通过欧盟贸易者门户申请这项授权。
因此，我建议臺湾公司在设立荷兰子公司并将货物进口到保税仓库之前，谘询税务顾问或海关代表。他们也可以联繫荷兰税务和海关管理局以获取更多信息。
According to the Overview of customs authorizations, a customs representative authorization certificate is required to represent persons and enterprises for declarations, notifications and other actions and formalities covered by customs legislation. This certificate can be applied for using a form.
A bonded warehouse is a facility in which goods that fall under customs law are kept before duties are paid. This allows importers to postpone or avoid paying customs fees and duties until the goods are sold or re-exported. A bonded warehouse can also improve cash flow and reduce logistics costs.
If the Taiwan company sets up a subsidiary in the Netherlands, it may still need to assign a GFR (general fiscal representative) when importing goods to a bonded warehouse, depending on the type of bonded warehouse and the type of goods. A GFR is a person or entity that acts on behalf of a non-resident company for VAT purposes and is jointly liable for any VAT due. A GFR can also help with filing VAT returns and reclaiming VAT refunds.
However, there may be some exceptions or simplifications for certain types of bonded warehouses or goods. For example, according to the Overview of customs authorizations, an Entry in the Declarant’s Records (EIDR) can be used to place goods under a certain customs procedure by entering them in the administrative records, without presenting them at a customs office. This authorization can be applied for using the EU Trader Portal.
Therefore, I suggest that the Taiwan company consults with a tax advisor or a customs representative before setting up a subsidiary in the Netherlands and importing goods to a bonded warehouse. They may also contact the Dutch Tax and Customs Administration for more information.
VAT-NL-015
VAT-NL-020
荷兰根据荷兰税法第23条设立了增值税推迟制度。 该制度允许企业在进口货物时推迟支付增值税，直到提交增值税申报时才付款。 这使得仓储解决方案具有成本效益。 在使用基于荷兰税法第23条的增值税推迟制度时，我们需要满足哪些要求呢？
The Netherlands has a value-added tax deferment system based on Article 23 of the Dutch tax regulations.
This system allows businesses to defer paying VAT on imports until they file their value-added tax return.
This makes the warehousing solution cost-efficient.
what requirements we need to have while using value-added tax deferment system based on Article 23 of the Dutch tax regulations?
答
基于荷兰税法第23条的增值税推迟制度允许企业在进口货物时推迟支付增值税，直到提交定期增值税申报时才付款。这有助于改善资金流动并减少行政成本。
要使用该制度，企业需要获得荷兰税务机构颁发的第23条许可证。该许可证允许企业在其增值税申报中报告进口货物的增值税，而不是立即在边境处支付。然后，可以在同一申报中将增值税作为进项税额扣除，从而导致结馀上没有增值税应缴。
为了获得第23条许可证，企业需要满足一些要求，例如：
• 在荷兰拥有固定机构或指定税务代表
• 在荷兰註册进行增值税申报
. 从非欧盟国家进行常规进口 •
.具有良好的合规记录，包括海关和税务义务 •
.根据税务机构要求提供银行担保或存款
申请第23条许可证可以通过填写表格或通过欧盟贸易者门户进行。
该许可证通常有效期为五年，并可由税务机构进行续签或撤销。
The value-added tax deferment system based on Article 23 of the Dutch tax regulations allows businesses to defer paying VAT on imports until they file their periodic VAT return. This can improve cash flow and reduce administrative costs.
To use this system, businesses need to have an Article 23 permit issued by the Dutch tax authorities. This permit allows them to report the VAT on import in their VAT return, instead of paying it immediately at the border. The VAT can then be deducted as input tax in the same return, resulting in no VAT due on balance.
To obtain an Article 23 permit, businesses need to meet some requirements, such as:
• Having a fixed establishment in the Netherlands or appointing a tax representative
• Being registered for VAT purposes in the Netherlands
• Having regular imports from non-EU countries
• Having a good record of compliance with customs and tax obligations
• Providing a bank guarantee or deposit if required by the tax authorities
The application for an Article 23 permit can be done using a form or via the EU Trader Portal. The permit is usually valid for five years and can be renewed or revoked by the tax authorities.
VAT-NL-025
VAT-NL-030
一家外资拥有的荷兰子公司想要申请第23条许可证，应该如何操作？
A foreign-owned Netherlands subsidiary want to apply Article 23 permit, how to do it?
答:
如果一家外资拥有的荷兰子公司希望申请第23条许可证，它有两种选择：
. 如果该子公司在荷兰拥有固定机构并註册了荷兰增值税，它可以自行申请许可证。可以使用表格或欧盟贸易者门户进行申请。
.它可以聘请一位税务代表代表其申请许可证。税务代表还将处理该子公司的增值税申报和付款事务。如果使用税务代表，该子公司将无需向荷兰税务机构註册。
在这两种情况下，子公司需要满足一些要求，例如定期从非欧盟国家进口、良好的合规记录、根据税务机构要求提供银行担保或存款等。
If a foreign-owned Netherlands subsidiary wants to apply for an Article 23 permit, it has two options:
• It can apply for the permit itself, if it has a fixed establishment in the Netherlands and is registered for VAT purposes in the Netherlands. It can use a form or the EU Trader Portal to apply for the permit.
• It can engage a tax representative who can apply for the permit on its behalf. The tax representative will also handle the VAT declarations and payments for the subsidiary. The subsidiary will not need to register with the Dutch tax authorities if it uses a tax representative.
In both cases, the subsidiary will need to meet some requirements, such as having regular imports from non-EU countries, having a good record of compliance with customs and tax obligations, and providing a bank guarantee or deposit if required by the tax authorities.
VAT-NL-035
VAT-NL-040
可以申请第23条许可的欧盟贸易商门户网站在哪里?
where are EU Trader Portal to apply article 23 permit?
答:
欧盟贸易者门户是与欧盟某些海关系统进行互动的单一访问点，包括授权经济运营商（AEO）、欧洲绑定关税信息（EBTI）、特殊程序信息表（INF）和註册出口商系统（REX）。
要访问欧盟贸易者门户，您需要具备EORI号码以及用于门户识别和授权服务的用户账号和密码。您可以通过国家海关机构或税务代表申请这些凭证。
可以通过以下链接或您国家海关机构的网站访问欧盟贸易者门户。登录后，您可以使用表格或欧盟贸易者门户本身申请第23条许可证。
The EU Trader Portal is a single access point to interact with some EU customs systems, such as the Authorized Economic Operators (AEO), the European Binding Tariff Information (EBTI), the Information Sheet on Special Procedures (INF), and the Registered Exporter system (REX).
To access the EU Trader Portal, you need to have an EORI number and a user account and password for the identification and authorization service of the portal. You can apply for these through your national customs authority or a tax representative.
The EU Trader Portal can be accessed via this link or the website of your national customs authority. After logging in, you can apply for an Article 23 permit using a form or the EU Trader Portal itself.
VAT-NL-045
VAT-NL-050
第23条许可证荷兰的内容是什么？
what are contents of article 23 permit Netherlands?
答
第23条许可证是一份文件，允许您推迟支付来自非欧盟国家的进口增值税，直到提交增值税申报时再付款。这有助于改善您的资金流动并减少行政成本。
第23条许可证包含以下信息：
• 您的姓名和地址
• 您的EORI号码
• 发证日期和有效期
• 使用许可证的条件和义务
• 可使用许可证的海关办事处
• 如有需要，所需的银行担保或存款金额。
在满足一些要求并与您的国家海关机构或税务代表联繫后，您可以使用表格或欧盟贸易者门户申请第23条许可证。
An Article 23 permit is a document that allows you to defer paying VAT on imports from non-EU countries until you file your VAT return. This can improve your cash flow and reduce your administrative costs.
An Article 23 permit contains the following information:
• Your name and address
• Your EORI number
• The date of issue and expiry
• The conditions and obligations for using the permit
• The customs offices where you can use the permit
• The bank guarantee or deposit amount if required
You can apply for an Article 23 permit using a form or the EU Trader Portal, after meeting some requirements and contacting your national customs authority or a tax representative.
VAT-NL-055
VAT-NL-060
欧盟有那些国家可以在auto liquidation概念下延迟缴交VAT？
答:
欧盟有一些国家/地区可以在auto liquidation概念下延迟缴交VAT。
这些国家/地区包括奥地利，比利时，保加利亚，克罗埃西亚，捷克共和国，爱沙尼亚，芬兰，法国，德国，希腊，匈牙利，爱尔兰，义大利，拉脱维亚，立陶宛，卢森堡，马尔他，荷兰，波兰，葡萄牙，罗马尼亚，斯洛伐克， 斯洛维尼亚, 西班牙, 瑞典, 和 北爱尔兰(因为英国脱欧后仍属于欧盟商品增值税区域的一部分)。
auto liquidation是一种税务制度，在这种制度下，进口商不需要在进口时支付VAT，而是在其定期的VAT申报中自行计算和申报VAT。这样可以减少进口商的现金流压力和行政负担。
不过，在使用auto liquidation的同时，进口商也需要注意以下几点：
• auto liquidation只适用于B2B的交易。
• auto liquidation只适用于150欧元或以下的电子商务商品。
• auto liquidation需要进口商在欧盟註册一个IOSS (Import One-Stop Shop)号码。
• auto liquidation需要进口商提供完整和正确的货物说明和商业发票资料给海关申报人
VAT-NL-065
VAT-NL-070
如何取得增值税延期缴纳许可证从非欧盟国家进口货物，在欧盟国家使用自动清算系统？
How to get Vat deferral paying Permit To use Auto liquidation system in EU countries when importing goods from non-EU countries?
是从非欧盟国家进口货物进入欧盟国家，使用自动清算系统的增值税规定。
根据《增值税指令》，进口到欧盟的货物在货物到达的成员国需缴纳增值税。
因此，如果您是从非欧盟国家进口货物到欧盟国家，您将必须在该国缴纳增值税。
然而，一些欧盟国家爲货物进口商提供现金流援助，如增值税和海关递延账户或递延增值税会计选项，允许避免或推迟任何付款。
这些方案可能允许您延迟支付增值税和关税，或在增值税申报表上同时计入销项和进项增值税，而无需向海关当局支付增值税。
然而，并非所有欧盟国家都提供这些计画，使用它们的条件可能会有所不同，这取决于所涉及的国家。
因此，您应该向您正在进口货物的国家的海关当局查询您是否可以使用这些方案，以及在什么情况下可以使用这些方案。
或者，您可以谘询税务顾问，他们可以根据您的具体情况爲您提供帮助。
It seems that you are asking about the VAT rules for importing goods from non-EU countries into EU countries and using the auto liquidation system.
According to the VAT Directive, imports of goods into the EU are subject to VAT in the Member State where the goods arrive.
Therefore, if you are importing goods from a non-EU country into an EU country, you will have to pay VAT in that country, not in Hungary.
However, some EU countries offer cashflow assistance for importers of goods, such as VAT and customs deferral accounts or postponed VAT accounting options that allow the avoidance or postponement of any payments. These schemes may allow you to defer the payment of VAT and customs duties until a later date or to account for both output and input VAT on your VAT return without paying VAT to the customs authorities. However, not all EU countries offer these schemes and the conditions for using them may vary depending on the country involved. Therefore, you should check with the customs authorities of the country where you are importing goods whether you can use these schemes and under what circumstances. Alternatively, you can consult a tax adviser who can assist you with your specific situation.
VAT-NL-075
**请注意下列事项：
以上内容为永辉研发及教育中心于2022年10月摘要。
随着时间的推移，法规可能会发生变化，不同情况下会採用不同的选择。
所以在选择选项之前，请与我们联系或谘询该领域您信任的专业人士。
Please refer below linking pages
永辉为亚马逊推荐的卖家服务商
荷兰VAT相关服务
荷兰增值税代表制度
荷兰及欧盟-非居民公司-VAT议题深入版问答集
在荷兰只要申请VAT 及EORI 证号 就可卖到荷兰及欧盟，您知道吗?
荷兰保税仓及外资公司NL-VAT-ID开立发票释例
欧盟各国增值税财政代表机制
外国公司在荷兰以非居民(Non-Resident)身份运营税务(VAT &CIT)法规问答
荷兰公司税务(VAT+CIT)法规地图
荷兰税法第23条的增值税推迟制度介绍
联络我们:
Email：ams4ww@evershinecpa.com
或
荷兰永辉BPO有限公司
林幸穗 Anny Lin 协理
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skype: annylin8008
wechat: annylin8008
电话：+886-2-2717-0515 分机:110
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*只要申请EORI及VAT证号，就可卖到欧盟各国?
*英国非居民公司(NETP)VAT相关服务
*德国非居民公司(Non-Resident)VAT相关服务
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*澳洲非居民公司GST相关服务
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