VATKO - Tax Representation

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Limited v.s. General TAX Representation

Vatko performs her services with a license for general tax representation. This means:

  • Each client has its own VAT identification number
  • Per client a license is requested and obtained for
  • Dutch Tax Authority (DTA) demands a security per client based on sales and VAT criteria of that client
  • The liability of the service provider (Vatko) for post payments is limited to the security that the DTA has set for the year. Please note that the service provider will ask for securities of the client for the previous four years in which the client has made use of fiscal representation

Other logistic service companies also offer limited tax representation:

  • Tax returns are filed for all clients under the VAT number of the tax service provider;
  • Only a limited license us requested per client. The service provider can make use of one license for all its (current and future) clients
  • DTA will ask for one joint security for all the clients of the service provider together. The security will be based on joint sales and VAT criteria for the combined clients
  • the liability of the service provider for post payments is unlimited and therefore applies to the entire amount of tax, interest and fines due

The advantage of limited representation is the speed of doing business. Since the VAT registration number is already established, a custom clearance is easily made.

However the risks for the service provider in case of limited representation are much higher than in the case of general representation, not to say to high., because of the fact that the service provides is liable (unlimited) for all post payments of tax, interest and fines. A risk which one could not jeopardize.

A claim can lead to discontinuity of the operation of the service company and as result of that can lead to collateral damage to all of its clients.


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