EBL Global are delighted to be able to offer our clients within the EU, 0% VAT payment on imported goods.

We are now delighted to offer our clients within the EU, 0% VAT rate on imported goods via EBL using the services of our logistics partners.
Our solution
EBL’s partners can act as Limited Fiscal Representative. This enables non-Dutch companies as yourself to import goods via the Netherlands into the European Union. When importing in the EU, 2 obligations will arise:
1. A levy of import duties (and possible other levies as agricultural levies, anti-dumping levies, excise duties, etc.)
2. A VAT-levy.
Import Duties
Import duties and possible other levies should be paid by importing of goods immediately to Customs. In general, all levies and duties are about the same in the whole European Union so there will be no difference between importing in the Netherlands and, for example, Germany. The one who will declare the import of the goods, the forwarder or the Customs agent, will have to pay immediately the levies as per the Customs surety-bond and further charge to his customer.
VAT
The VAT however, varies per EU-country and also, there are different rules and regulations per EU-country, as well as different possibilities to handle VAT. In principle the VAT will be paid by consumers, the final user. Before there is the final transaction of sales to a consumer, the product has been part of many transactions, though. During all these transactions before the buying moment of the consumer, VAT has to be declared and settled. When an entrepreneur as buyer of a product or service pays VAT, he can and will settle the VAT at the moment he delivers to his customer. Every entrepreneur can (and will) settle the VAT till the moment the final consumer, who cannot do this, definitively and actually pays the VAT. Because the VAT differs per country, the member governments of the European Union agreed that with sales between companies of where the goods will be transported from one EU-country to another, the transaction will be dutiable with 0% VAT and the buying company will further declare VAT themselves at the Customs of his own country as per a so-called ”Intracommunity Acquisition” declaration. As one of the few EU-countries, the Netherlands have an Article 23 diversion rule. With this regulation it is possible to deduct the expected VAT upon selling, as per a so-called pre-taxation, from the VAT upon import at the moment of importing. As the company that is importing goods will sell the goods eventually, it will make a declaration for restitution of the VAT anyway. By Article 23 there is no necessity to really pay the VAT and therefore creates a cash-flow benefit for the period between the actual import-transaction and the submission of the VAT return. Limited Fiscal Representation and the VAT page 2 A fiscal representative with an Article 23 licence is able to handle this pre-taxation in behalf of the foreign company it represents.
Risk
A limited fiscal representative can be held fully responsible for the VAT as well as the Import Duties to be paid and has to carefully carry out both obligations to secure proper follow up of all regulations by law that are applicable for, for instance, a transaction with 0% VAT levy. Because of this liability,  our Logistics partners reserve the right to set limitations to deliveries made within the scope of its Fiscal Representation.
The countries where deliveries can be made, using 0 % VAT:
For deliveries to the following member-states of the European Union the 0 % VAT
rule can be applied. These countries are:
– Austria
– Belgium
– Czech Republic
– Denmark
– Finland
– France
– Germany
– Greece
– Ireland
– Italy
– Luxembourg
– Portugal
– Spain
– Sweden
– The United Kingdom (including Northern Ireland)
– The Netherlands
For deliveries to Poland, Hungary, Slovakia, Slovenia, Estonia, Latvia, Lithuania,
Malta and Cyprus, we will not allow Intra Communitary transactions to be made to
these countries, using our VAT number with Fiscal Representation, until further
notice.
Countries that are not part of the European Union, but are located in Western Europe
are Norway and Switzerland.