DKM BVBA has direct and fiscal representation. We will be pleased to explain to you in detail what this entails.
Direct representation ensures that our principal and we are excluded from the direct notification. This means that if any problems arise or if customs authorities conduct an investigation, they will notify the consignee instead of the declarant.
Fiscal representation relates to goods delivered directly outside Belgium. As soon as customs clears the goods, DKM draws up a fiscal note for VAT exemption in Belgium. This fiscal note is forwarded to the client, who must then forward it to the tax representative. The tax representative is mentioned on the tax invoice. The tax representative must enter this into his VAT accounting so that the VAT is acquired between the various Member States.
Here is an example:
What should you do after delivery of the goods under tax representation?
You must provide DKM with the stamped CMR and the delivery invoice from Belgium to the member states. This is necessary to prove that the goods have actually been delivered to the proposed destination.
If the goods have already been resold to a company other than the importer, we request a resale invoice. We use this invoice to draw up the fiscal note, stating the final recipient and the fiscal representative. We must then also receive the CMR and delivery invoice to the final recipient.
Since January 2021, DKM has switched to a digital system for having our mandates signed. We use the Signhere digital system for this purpose.
What does this mean in concrete terms?
As a client, you will receive an info sheet from DKM in Dutch or English. The Dutch version can be downloaded here; for the English version, click here. Your client must fill in this form. As soon as we have received all the necessary information, we will create the mandates and send them digitally to your client for signing. There is no option for printing these mandates and signing them manually.
The various ways of signing the mandates are listed below:
The importer will receive a link in their mailbox. However, due to the form and status of this link, it may end up in the spam folder. At DKM, we have checked and tested the system thoroughly ourselves, and we can guarantee that everything is safe.
What are the steps?
When you receive the link as an importer, click on it. The customer is then immediately directed to the contracts to be signed.
You will find the box 'I DECLARE' at the bottom of the page. You must tick this to continue the process. You can choose from the following options:
Once you have filled in the mail, you will be emailed a code. Important! Never close the website. The link is only valid once.
The system will automatically add the signature to the contracts.
The contracts are now signed. We receive a notification of this, after which we enter the mandates in our system. The import team is also notified that this importer has been added to the database and may continue to complete customs clearance.