Fiscal Customs Clearance: Import to the EU Without a Subsidiary
The biggest barrier to entering the European market is not shipping costs; it is navigating VAT obligations and customs compliance. With fiscal customs clearance, you can import goods into any EU country without establishing a local subsidiary and without paying import VAT upfront. Kolay Parsiyel manages your fiscal representation, VAT registration, EORI application, and all customs declarations from a single point of contact.
Get a Quote
Fiscal Customs Clearance
or describe what you need to ship
VAT Deferment
EORI Registration
Zero Customs Duty
27+ Countries
Expert Team
What Is Fiscal Customs Clearance and How Does It Work?
Fiscal customs clearance is the process of managing VAT and customs obligations in the destination EU country through a licensed fiscal representative. The fiscal representative registers for VAT on behalf of the foreign company, files import declarations, and handles all communication with the local tax authority.
The Netherlands Article 23 license is a particularly powerful tool: instead of paying import VAT at the border, the tax is reversed on the VAT return. This preserves your cash flow and significantly reduces the cost of importing into the EU. Under the Turkey-EU Customs Union, industrial goods accompanied by an A.TR certificate enter the EU with zero customs duty.
Kolay Parsiyel works with licensed fiscal representatives across all EU member states, with primary operations in Germany, the Netherlands, Belgium, France, and Austria. Your customs clearance runs seamlessly alongside your cargo delivery, giving you a fully integrated door-to-door solution.
Fiscal Customs Clearance Process
We guide you through every step, from initial consultation to final delivery
Needs Analysis and Consultation
We assess your product type, target country, and trade volume to determine the optimal clearance strategy. We recommend the best entry country (Netherlands, Belgium, or direct to destination) based on your specific requirements.
EORI and VAT Registration
We obtain your EU-wide EORI number and complete VAT registration in the target country, securing your local VAT number. No physical presence in the EU is required.
Customs Declaration and A.TR Coordination
We prepare your import declarations and coordinate A.TR Movement Certificates to ensure zero customs duty on eligible industrial goods. T1/T2 transit documents and all paperwork are handled on your behalf.
VAT Deferment and Delivery
Using Article 23 or equivalent mechanisms, we defer import VAT so you never pay it upfront. Once your goods enter free circulation, they can be delivered anywhere in the EU without additional customs procedures.
Service Scope
VAT Registration and Fiscal Representation
Obtain a VAT number in EU countries without establishing a company, with a licensed fiscal representative acting on your behalf
EORI Number Application
We handle the full EORI application process, giving you a single identification number valid for customs operations across all 27 EU member states
A.TR Certificate Coordination
Under the Turkey-EU Customs Union, industrial goods enter the EU duty-free with a valid A.TR Movement Certificate. We manage the entire documentation process
VAT Deferment (Article 23)
With the Netherlands Article 23 license, import VAT is reversed on the VAT return instead of being paid at the border, preserving your working capital
Transit Document Management (T1/T2)
Preparation of T1/T2 transit documents for goods moving under customs supervision within the EU
Who Is This For?
Turkish Exporters
Manufacturers and traders selling to EU customers on DDP (Delivered Duty Paid) terms who need compliant import clearance at destination
E-Commerce Sellers
Turkish online stores and brands selling directly to EU consumers who need VAT registration and compliant customs processes
Amazon FBA Sellers
Sellers shipping inventory from Turkey to Amazon warehouses across the EU who need EORI, VAT registration, and FBA-compliant import clearance
Operational Details
Countries Served
Fiscal representation and VAT registration services in Germany, Netherlands, Belgium, France, Austria, and Italy. Netherlands Article 23 license for VAT deferment, direct VAT registration in Germany, Belgium ET 14.000 license for fiscal customs clearance.
Processing Times
- EORI number application: 3-5 business days
- Netherlands VAT registration: 2-4 weeks
- Germany VAT registration: 4-8 weeks
- Article 23 license (Netherlands): 4-6 weeks
- First import transaction: 1-2 business days after VAT registration
Service Details
- VAT registration and fiscal number acquisition
- Fiscal representation (without requiring a local company)
- Article 23 VAT deferment license (Netherlands)
- Import customs declaration processing
- VAT returns and periodic reporting
- EORI number application and follow-up
- Intrastat reporting
Out of Scope
- Corporate income tax returns (requires separate tax advisory)
- Product certification and CE marking
- Trade register registration (separate legal process)
- Fiscal representation outside the EU
Required Documents
- 1Power of attorney (notarized)
- 2Company incorporation certificate (Trade Registry Gazette)
- 3Trade license or activity certificate
- 4Tax registration certificate
- 5Authorized signature circular
- 6Passport copy (company representative)
Pricing Details
Fiscal representation fees depend on country and transaction volume. EORI application: 100-200 EUR. VAT registration: 500-1,500 EUR (varies by country). Monthly fiscal representation and declaration fee: 200-500 EUR. Article 23 license application: 300-600 EUR. First-year setup costs decrease in subsequent years. Discounted packages available for Kolay Parsiyel transport customers.
Fiscal Customs Clearance Pricing
Transparent pricing with no hidden fees
| Service | Scope | Timeline | Pricing |
|---|---|---|---|
| EORI + VAT Registration | EORI number + destination country VAT registration | 2-4 weeks | Contact us |
| Customs Declaration | Import declaration + A.TR coordination | 1-2 business days | Per shipment |
| Full Package (Shipping + Customs) | Door-to-door delivery + all customs procedures | 7-12 days | Best value |
Pricing varies based on product type, volume, and destination country. Contact us for a detailed quote.
Frequently Asked Questions
What is the difference between fiscal clearance and standard customs clearance?
With standard customs clearance, import VAT is paid in cash at the border before goods are released. With fiscal clearance, a fiscal representative reverses the VAT on the periodic VAT return. The Netherlands Article 23 license effectively eliminates upfront VAT payments, protecting your cash flow.
Can I import into the EU without having a company there?
Yes, that is exactly what fiscal representation provides. Your fiscal representative registers for VAT and handles customs procedures on your behalf. You do not need a physical office, branch, or subsidiary anywhere in the EU.
Which EU countries do you offer fiscal representation in?
We provide fiscal representation services across all EU member states through our network of licensed partners, with primary operations in Germany, the Netherlands, Belgium, France, Austria, Italy, and Spain.
Is it possible to avoid customs duties with an A.TR certificate?
Yes, under the Turkey-EU Customs Union, industrial goods accompanied by a valid A.TR Movement Certificate enter the EU with zero customs duty. Agricultural products, coal, and steel are excluded from the Customs Union and subject to standard tariffs.
What is an EORI number and how do I get one?
EORI (Economic Operator Registration and Identification) is a mandatory identification number for all customs operations in the EU. It is obtained from the EU country where you first conduct customs operations and is valid across all 27 member states. We handle the entire application process on your behalf.