荷兰增值税代表制度GFR & LFR

Q:非荷兰居民的纳税人指派增值税代表有几种态样？
Q:非荷兰居民的纳税人指派增值税代表採用一般许可GFR License)态样内容为何?
Q:非荷兰居民的纳税人指派增值税代表採用有限许可(LFR License)态样内容为何?
Q:荷兰税局要求增值税代表缴交保证金(Security)的规定为何?荷兰增值税代表人连带对税局担负债务的责任(Liability for VAT Debts)为何?
Q:荷兰数字中间商和电子市场(Digital Intermediaries and Electronic Marketplaces)中与增值税代表人角色之关联性为何?
Q:谁可以在荷兰担任财政代表？

Email：ams4ww@evershinecpa.com
或
荷兰永辉BPO有限公司
Judy Wang CPA
或
China Time Zone:
联络人: 林幸穗 Anny Lin 协理
手机：+886-937-606-272
skype: annylin8008
wechat: annylin8008
电话：+886-2-2717-0515 分机:110

Q-NRI-NL-001
非荷兰居民的纳税人指派增值税代表有几种态样？
A:
两种态样:一般许可态样(GFR:General Fiscal Representative)及有限许可态样(LFR:Limited Physical Representative)。
一般许可态样GFR:
非荷兰居民（NRI:Non-Netherlands Resident)的纳税人只能使用一名在荷兰的一般财务代表(GFR)的服务，并且只有在爲荷兰增值税目的进行註册后（即非荷兰人居民必须获得荷兰的增值税号码）。
非荷兰居民有自己申请NL开头VAT ID，可选择指派一般财务代表，但不是强制性的。 
但是如果一个非荷兰居民纳税人在荷兰向私人进行远距离销售，并且销售额在一个历年内超过荷兰距离销售门槛值，则必须指定一名持有一般许可证的财政代表，如果该纳税人所在国没有关于互助的法律文书。
有限许可态样LFR:
使用有限许可财政代表(LFR)的专业服务的非居民应税人(NRI)不需要在荷兰註册增值税。
非荷兰居民纳税人可以在其发票上使用有限代表的增值税号码。
在欧盟区内供应品时，必须在发票上註明代表的增值税号码。
这有点像台湾的Business Agent营业代理人制度。

Q-NRI-NL-002
荷兰对于一个 非荷兰居民（Non-Netherlands Resident) 指派增值税代表( VAT Representatives)的机制为何?
A:
适用于非居民(NRI)供应的其他机制（如增值税代表或代理、代位求偿等）
Other Mechanics Applicable to Supplies by Nonresidents (e.g., VAT Representatives or Agencies, Subrogation, etc.) 
《荷兰增值税法》规定，非荷兰居民纳税人（即未在荷兰设立且在荷兰没有固定营业所的增值税纳税人）可以在荷兰指定一名财务代表，以履行在荷兰的VAT义务。
在下述具体情况下，必须任命一名财政代表。
这不是登记的替代办法，而是管理由此产生的赔偿责任的一种替代办法。
根据增值税实施法令，可以向财政代表颁发一般或有限许可证。
《增值税法令》进一步规定了荷兰围绕财政代表性的增值税条例。
The Dutch VAT Act provides for the possibility for non-Dutch resident taxable persons (i.e., VAT taxable persons not established in the Netherlands and not having a fixed establishment in the Netherlands) to appoint a fiscal representative in the Netherlands for purposes of fulfilling VAT obligations in the Netherlands.
In specific situations described below, the appointment of a fiscal representative is compulsory.
This is not an alternative to registering, but rather, an alternative way to administer the resulting liability.
According to the VAT Implementing Decree, a general or a limited license may be granted to a fiscal representative.
Further guidance as to the Dutch VAT regulations surrounding fiscal representation are laid down in a VAT Decree.

Q-NRI-NL-003
非荷兰居民的纳税人指派增值税代表採用一般许可(GFR License)态样内容为何?
A:
非荷兰居民的纳税人需在荷兰申请VAT 证号。
非荷兰居民有自己申请NL开头VAT ID，可选择指派一般财务代表，但不是强迫性的。 
但是如果一个非荷兰居民纳税人在荷兰向私人进行远距离销售，并且销售额在一个历年内超过荷兰距离销售门槛值，则必须指定一名持有一般许可证的财政代表，如果该纳税人所在国没有关于互助的法律文书。
持有一般许可证的财务代表代表非居民应税人在其所有应缴纳荷兰增值税的货物和服务供应、其在共同体内的採购和在荷兰进口产品方面行事，除非已爲这些交易指定了持有有限许可证和财务代表。
A fiscal representative with a general license acts on behalf of a nonresident taxable person for all its supplies of goods and services for which Dutch VAT is due, its intra-Community acquisitions and importation of products in the Netherlands, unless a fiscal representative with a limited license has been appointed for those transactions.

非荷兰居民有自己申请NL开头VAT ID，可选择指派一般财务代表，但不是强制性的。 
非荷兰居民的纳税人只能使用一个在荷兰的一般财务代表的服务，并且只有在爲荷兰增值税目的进行註册后（即非荷兰人居民必须获得荷兰的增值税号码）。非荷兰纳税人只能使用一名一般财务代表的服务。
如果非荷兰居民纳税人指定了持有通用执照的荷兰财务代表，该代表的增值税号码、姓名和地址不需要在非居民应税人开具的发票上註明。
A non-Dutch resident taxable person may use the services of only one general fiscal representative in the Netherlands and only after registering itself for Dutch VAT purposes (i.e., the non-Dutch resident must obtain a Dutch VAT number). A non-Dutch taxable person may use the services of only one general fiscal representative.

If a non-Dutch resident taxable person has appointed a Dutch fiscal representative with a general license, the representative’s VAT number, name and address need not be indicated on the invoices raised by the nonresident taxable person.
需强制性指派一般财务代表的情形
如果一个非荷兰居民纳税人在荷兰向私人进行远距离销售，并且销售额在一个历年内超过荷兰距离销售门槛值，则必须指定一名持有一般许可证的财政代表，如果该纳税人所在国没有关于互助的法律文书。
If a non-Dutch resident taxable person makes distance sales in the Netherlands to private persons, and the sales exceed the Dutch distance sales threshold in a calendar year, a fiscal representative with a general license must be appointed when no legal instrument relating to mutual assistance exists with the country in which that taxable person is established.
财政代表应爲其代理的每一个纳税人申请单独的第23条许可证
持有一般许可证的财政代表，可以爲非荷兰居民应税人申请增值税法第二十三条所称许可证。这种第23条许可证允许从货物实际进口的时刻起，直到定期提交增值税申报表的时刻，将货物进口到欧盟应缴纳的增值税延迟缴纳。财政代表应爲其代理的每一个纳税人申请单独的第23条许可证。
关于指定税务代理人的程序，请参阅第10.4节。
A fiscal representative with a general license may apply for a license as referred to in Article 23 of the VAT Act for the non-Dutch resident taxable person. Such an Article 23 license allows for the deferment of the VAT due on importation of goods into the EU from the moment of physical importation until the moment the periodical VAT return is filed. A fiscal representative should apply for a separate Article 23 license for every taxable person it acts for.
For information about the procedure for appointing a tax agent, see Section 10.4.

Q-NRI-NL-004
非荷兰居民的纳税人指派增值税代表採用有限许可(LFR License)态样内容为何?
A:

使用有限许可证的财政代表的专业服务的非居民应税人不需要在荷兰註册增值税。
这有点像台湾的Business Agent营业代理人制度。

具有有限许可证的财务代表可以代表非居民应税人员进行增值税实施令中列出的有限数量的交易。
非荷兰居民纳税人在向荷兰进口产品和随后供应此类货物的过程中，可以指定一名持有有限许可证的财政代表。非荷兰居民可以爲上述活动任命一名以上持有有限许可证的财务代表。然而，採购货物和随后的供应品应由同一财务代表报告，以确保审计线索。
如果货物进口后再远距离销售给其他成员国的私人，则必须指定一名持有一般许可证的财政代表。
使用有限许可证的财政代表的专业服务的非居民应税人不需要在荷兰註册增值税。非荷兰居民纳税人可以在其发票上使用有限代表的增值税号码。在製造社区内供应品时，必须在发票上註明代表的增值税号码。有限许可证的财政代表，也可以爲非荷兰居民应税人申请第二十三条许可证。持有有限许可证的财务代表必须在第23条许可证上使用自己的增值税号码。

A fiscal representative with a limited license can represent a nonresident taxable person for a limited number of transactions listed in the VAT Implementing Order.
A non-Dutch resident taxable person may appoint a fiscal representative with a limited license in the course of its importations of products into the Netherlands and the subsequent supply of such goods. A non-Dutch resident may appoint more than one fiscal representatives with a limited license for these above-mentioned activities. However, acquisitions of goods and subsequent supplies should be reported by the same fiscal representative to secure the audit trail.
For the importation of goods followed by distance sales to private persons in other Member States, a fiscal representative with a general license must be appointed.
A nonresident taxable person using the professional services of a fiscal representative with a limited license is not required to register for VAT in the Netherlands. The non-Dutch resident taxable person can use the VAT number of the limited representative on its invoices. When making intra-Community supplies, the VAT number of the representative must be stated on the invoice.
A fiscal representative with a limited license may also apply for an Article 23 license for the non-Dutch resident taxable person. The fiscal representative with a limited license must use its own VAT number on such Article 23 license.

Q-NRI-NL-005
荷兰税局要求增值税代表缴交保证金(Security)的规定为何?
A:

需税局设定担保金
增值税检查员确定的金额安全设置有利于荷兰增值税管理。
在这种担保被税务机关接受之前，不授予许可证。
The VAT inspector determines the amount of the security to be set in favor of the Dutch VAT administration.
The license is not granted before such guarantee is accepted by the tax collector.
一般许可证的财务代表的担保金额
爲确定具有一般许可证的财务代表的担保金额，以每个季度应缴纳的平均增值税爲起点，或者，如果增值税更高，则以进口、收购和供应不属于零增值税税率的情况下应每月缴纳的增值税作爲起点。如果货物受到更多的应税事件（例如，进口和随后的供应），在确定担保金额时只考虑这些应税事件。
持有一般许可证的财务代表代表多个委託人行事的，财务代表可以要求一笔（集合）金额的担保，适用于所有委託人的活动。
For determining the amount of the security for a fiscal representative with a general license, the average VAT due each quarter, or, if this is more, the VAT which would have been due each month if the imports, acquisitions and supplies would not fall under the zero VAT rate, is taken as a starting point. If goods are subject to more taxable events (e.g., import and subsequent supply) only of such taxable events is taken into account when determining the amount of security.
Where a fiscal representative with a general license acts on behalf of more than one principal, the fiscal representative may ask for one (collective) amount of security applicable to the activities of all of its principals.
有限许可证的财务代表的担保金额
爲确定有限许可证的财务代表的担保金额，以如果进口、採购和供应不属于增值税零税率，每月应缴纳的增值税爲起点。
For determining the amount of the security for a fiscal representative with a limited license, the VAT which would have been due each month if the imports, acquisitions and supplies would not fall under the zero VAT rate, is taken as a starting point.

表1显示了用于确定最低和最高金额的下列标准：
Table 1 shows the following standards apply for determining the minimum and maximum amounts:

Table 1

Category of goods	Percentage of security	Minimum security	Maximum amount security
1. Bulk goods, intermediate goods and operating assets	5%	€ 5.000	€ 100.000
2. Consumer goods	5%	€ 5.000	€ 500.000

设立荷兰税号
荷兰税号保证金计算方式如下
计算公式:预计一年营业额除12个月 * VAT * 5%
举例:EUR1200万除12 X 21% X 5% = EUR10,500
一年预计做1200万欧元生意 , 保证金EUR10,500

Q-NRI-NL-006
荷兰增值税代表人连带对税局担负债务的责任(Liability for VAT Debts)为何?
A:

一般许可证GFR和有限许可证LFR的财务代表之间有一个重要的区别。
There is an important distinction between fiscal representatives with a general license and those with a limited license.
一般许可证的税务代表的责任
持有一般许可证的税务代表的责任最大化，最高可达每个历年的担保金额。
这意味着拥有一般许可证的财务代表对任何未缴增值税、任何到期利息和任何行政处罚负连带责任，最高不超过每个日曆年的担保金额。
The liability of the tax representative with a general license is maximized up to the amount of the security each calendar year.
This means that a fiscal representative with a general license is jointly liable for any underpaid VAT, any interest due, and any administrative penalties due by the principal up to the amount of the security each calendar year.
有限许可证的税务代表的责任
有限许可的代表人共同承担全部应纳税款、利息和行政处罚。
许可证有限的财政代表的责任没有最大化。
The representative with a limited license is jointly liable for the whole amount of the tax due, interest and administrative penalties.
The liability of the fiscal representative with a limited license is not maximized.

Q-NRI-NL-007
荷兰数字中间商和电子市场(Digital Intermediaries and Electronic Marketplaces)中与增值税代表人角色之关联性为何?

A:
电讯、广播及电子供应服务（”TBE服务”）
Telecommunications, Broadcasting and Electronically Supplied Services (“TBE services”)
数字中间商有时被视爲某些跨境企业对消费者提供电信、广播和电子供应服务（”TBE服务”）的供应商（例如，数字内容所有者向聚合商提供内容，聚合商再通过应用商店向最终客户推销应用程序）。
欧盟增值税实施条例》第9a条规定了确定此类交易中须遵守登记要求的供应商的规则。
实施条例在整个欧盟具有直接效力。
根据第9a条，如果以电子方式提供的服务是由电信网络、接口、门户或应用商店提供的，则以其本人名义代表另一供应商行事的中间人一般被视爲供应商本身，除非中间人明确披露（例如在发票和收据上），就中间人的用品而言，应将先前的供应商视爲供应商，而且这种待遇反映在当事人之间的合同安排中。
同样的规则也适用于通过互联网、电信网络接口或门户提供的电话服务。然而，在TBE服务交易中的参与者的唯一作用是提供支付处理服务，不能被视爲受该服务规则约束的供应商。

Digital intermediaries are sometimes treated as suppliers of certain cross-border business-to-consumer supplies of telecommunications, broadcasting and electronically supplied services (“TBE services”) (for example, where a digital content owner supplies content to an aggregator who then makes a digital product available through an app store which markets the app to final customers).
Article 9a of the EU VAT Implementing Regulation provides rules for identifying the supplier subject to registration requirements in such transactions. The Implementing Regulation has direct effect throughout the EU.
Under Article 9a, if electronically supplied services are supplied by a telecommunications network, interface, portal or app store, an intermediary that acts in his or her own name, on behalf of another supplier is generally treated as the supplier itself, unless the intermediary explicitly discloses (e.g., on invoices and receipts) that the prior supplier should be treated as the supplier with respect to the intermediary’s supplies and this treatment is reflected in the contractual arrangements between the parties. The same rules apply to telephone services provided through the internet, a telecommunications network interface or portal. However, a participant in a TBE service transaction whose sole role is to provide payment processing services cannot be treated as a supplier subject to the TBE service rules.

欧盟委员会在其关于TBE服务供应地的解释性说明中澄清了第9a条的适用。有关这些註释的链接，请参阅VAT导航器欧洲联盟章节附录15.2。
The European Commission clarifies the application of Article 9a in its Explanatory notes on the place of supply of TBE services. For a link to these notes, see Appendix 15.2 of the European Union chapter of the VAT Navigator.

2021年7月1日及以后来自第三国的货物
Goods from Third Countries, on or After July 1, 2021

在2021年7月1日或之后，电子接口的促进者，如在线市场或平臺（“在线市场运营商”），就某些低价值的增值税承担责任。
从欧盟境外进口货物的“远程销售”，或在欧盟境内由非欧盟境内设立的应税人员向非应税人员供应货物。
《增值税法》第3c条规定了这一要求，该条转换了经修订的《欧盟增值税指令》第14a条（欧盟理事会指令下的“增值税电子商务规则”）。2017年12月5日（星期二）。电子商务规则最初定于2021年1月1日在整个欧盟生效，但实施推迟了6个月。
如果在线市场运营商通过使用在线市场“促成”（定义如下），则该运营商将被视爲收到并提供货物：
• 从欧盟以外的国家或地区销售价值不超过150欧元的商品（”在线市场门槛”）；或
• 非在欧盟设立的应税人员在欧盟境内向非应税人员供应货物。

On or after July 1, 2021, facilitators of electronic interfaces such as online marketplaces or platforms (“online marketplace operators”) are liable for VAT with respect to certain low value “distance sales” of goods imported from outside the EU, or the supply of goods within the EU to nontaxable persons by taxable persons not established in the EU.
This requirement is provided under Article 3c of the VAT Act, which transposes Article 14a of the EU VAT Directive, as amended (the “VAT e-commerce rules” under Council Directive (EU) 2017/2455 of December 5, 2017.) The e-commerce rules were initially due to come into force across the EU on January 1, 2021, but implementation was postponed by six months.
The online marketplace operator is deemed to have received and supplied goods if he or she “facilitates” (as defined below), through the use of an online marketplace:
• Distance sales of goods from countries or territories outside the EU with a value not exceeding 150 euros (the “Online Marketplace Threshold”; or
• Supplies of goods within the EU by taxable persons not established in the EU to nontaxable persons.

关于远程销售的更多信息，请参见第3.5节和第5.5节。
应税网络市场经营者发出或者运输的货物供应地，爲该经营者提供货物的所在地。
受此规则约束的在线市场运营商负责计算、收取和汇出增值税。它可以註册一站式服务，以简化其在多个司法管辖区的增值税义务。
根据《增值税法》第34条的规定，还必须保存企业使用其平臺销售商品或服务的记录。
记录必须保存10年，从执行交易的年度结束算起。
“便利”是指使用电子接口，允许通过电子接口提供货物供销售的客户和供应商接触，从而通过该电子接口供应货物。

For more information about distance sales, see Section 3.5 and Section 5.5.
The place of supply of goods dispatched or transported by a taxable online marketplace operator is the place where the operator supplied the goods.
An online marketplace operator subject to this rule is responsible to account for, collect and remit the VAT. It can register for the One Stop Shop to simplify its VAT obligations in multiple jurisdictions.
It must also maintain records of sales of goods or services made by businesses using its platforms, under Article 34 of the VAT Act. Records must be maintained for 10 years from the end of the year in which the transaction is performed.
To “facilitate” is to use of an electronic interface to allow a customer and a supplier offering goods for sale through the electronic interface to enter into contact, resulting in a supply of goods through that electronic interface.

但是，满足以下所有条件的应税人不被视爲便利供应货物：
• 纳税人没有直接或间接地规定供应货物的任何条款和条件；
• 应课税人士并无直接或间接参与授权客户就已支付的款项收取费用；及
• 应税人不直接或间接参与订购或交付货物。
此外，这些规则不适用于仅提供以下任何一项的应纳税人:
• 处理与货物供应有关的付款；
• 商品的上市或广告；或
• 在没有任何进一步干预供应的情况下，将客户转向或转移到提供销售商品的其他电子接口。
根据修订后的《增值税法》第13a条，如果电子接口服务商被视爲供应商，纳税义务发生在接受付款的日曆月底。
根据《增值税法》表二，向在线市场运营商交付货物被视爲零税率交易。
有关一站式商店和电子接口运营商的信息，请参阅第13.3节，有关跨境支付报告义务的信息请参见第10.3.5节。

However, a taxable person is not treated as facilitating a supply of goods where all the following conditions are met:
• The taxable person does not set, either directly or indirectly, any of the terms and conditions under which the supply of goods is made;
• The taxable person is not, either directly or indirectly, involved in authorizing the charge to the customer in respect of the payment made; and
• The taxable person is not, either directly or indirectly, involved in the ordering or delivering the goods.
Furthermore, these rules do not apply to a taxable person who only provides any of the following:
• The processing of payments in relation to the supply of goods;
• The listing or advertising of goods; or
• The redirecting or transferring of customers to other electronic interfaces where goods are offered for sale, without any further intervention in the supply.
Under Article 13a of the VAT Act, as amended, if an electronic interface facilitator is treated as the supplier, tax liability arises at the end of the calendar month in which payment is accepted.
The delivery of goods to the online marketplace operator is treated as a zero-rated transaction under Table II of the VAT Act.
For information on One Stop Shop and Electronic Interface Operators, see Section 13.3, and for information about reporting obligations on cross-border payments, see Section 10.3.5.

Q-NRI-NL-008
谁可以在荷兰担任财政代表？

A:
在荷兰，所有居住在荷兰并能在财政上确保销售税的企业家都可以担任财政代表。
作爲一项规则，税务顾问、律师和公证人等担任财政代表。
此外，在进口税务事宜上提供协助的货运代理，即在海关过程中，也可以被任命爲代表。
对于经销商，它通常是值得聘请一个专门的公司，可以代表你在几个欧洲国家。
In the Netherlands, all entrepreneurs who are resident in the Netherlands and can financially secure the sales tax can act as fiscal representatives.
As a rule, tax consultants, lawyers and notaries, among others, act as fiscal representatives.
In addition, freight forwarders who provide assistance with incoming tax matters, i.e. during the customs process, can be appointed as representatives.
For dealers, it is usually worthwhile to hire a specialized company that can represent you in several European countries.

**请注意下列事项：
以上内容为永辉研发及教育中心 (简称:永辉RD)于2022年9月摘要自Bloomberg Tax Database。
随着时间推移，法规会发生变化，不同情况会有不同的选择。
在选择选项之前，请与我们联系或谘询您信任的专业人士。
**徵求内容监督者
如您发现上述网页内容，需要增添，更正或修改，请通知我们，如经採用将奉上薄酬USD50表达感谢。
而且您将在永辉RD 人才库列名，有机会成为RD兼职及合作伙伴。
欢迎电邮: nl.tax.rd.tc@dalechen

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
林幸穗协理 Director  Anny Lin
手机：+886-937-606-272
skype: annylin8008
wechat: annylin8008
电话：+886-2-2717-0515 分机:110

*永辉为亚马逊卖家服务商-日本
*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
*法国非居民公司(Non-Resident)VAT相关服务
*荷兰非居民公司(Non-Resident)VAT相关服务
*加拿大非居民公司GST/HST相关服务
*非居民澳洲GST相关服务
*台湾卖家到美国Amazon销售与服务税

附加资讯
永辉100%关係企业
永辉总部、台北永辉、厦门永辉、北京永辉、上海那灵、深圳常新、纽约永辉、加州永辉、德州永辉、凤凰城永辉、东京永辉、首尔永辉、河内永辉、越南胡志明、曼谷永辉、新加坡永辉、吉隆玻永辉、雅加达永辉、马尼拉永辉、墨尔本永辉、澳洲雪梨、孟加拉永辉、新德里永辉、印度孟买、杜拜永辉、法兰克福永辉、巴黎永辉、伦敦永辉、荷兰永辉、西班牙永辉、义大利永辉、罗马尼亚永辉、多伦多永辉、墨西哥永辉、捷克永辉。
其他已提供中文化服务城市：
迈阿密、亚特兰大、俄克拉荷马、密歇根、西雅图、特拉华；
柏林; 斯图加特;布拉格；布加勒斯特；班加罗尔；泗水；
高雄、香港、深圳、东关、广州、清远、永康、杭州、苏州、崑山、南京、重庆、许昌、青岛、天津。
永辉潜在可服务城市 (2个月筹备期)：
我们为IAPA会员所,总部在伦敦，全球300个会员所，员工约1万人。
我们为LEA会员所,总部在美国芝加哥，全球600个会员所，员工约2万8千人。
Evershine is local Partner of ADP Streamline® in Taiwan.
(版本:2022/03)
更多城市更多服务  请点击 网站导览