Article 23

Importing goods into the European Union through the Netherlands can create a significant cash flow burden if import VAT must be paid at customs. The Dutch Article 23 VAT Deferment License allows import VAT to be postponed to the periodic VAT return, meaning no upfront payment is required at the moment of import. Instead, the VAT is declared and, where deductible, reclaimed in the same VAT return, creating a substantial cash flow advantage for international businesses importing through the Netherlands.

How we help your business

We support international businesses in obtaining and using the Dutch Article 23 scheme as part of a complete VAT solution for importing into Europe. Depending on your business model and supply chain, we advise on the most suitable structure and arrange the required Dutch VAT registrations and fiscal representation.

Our services include:

• Assistance with Article 23 VAT deferment
• Dutch VAT registration for foreign businesses
• General Fiscal Representation for companies with a Dutch VAT registration
• Dutch VAT returns and ongoing compliance
• Advice on cross-border VAT and EU supply chain structures

Benefits of an Article 23 license

Using the Dutch Article 23 scheme allows your business to:

• Defer Dutch import VAT instead of paying it at customs
• Improve cash flow by avoiding the pre-financing of import VAT
• Use the Netherlands as an efficient gateway to the European market
• Simplify VAT administration for international imports
• Support a faster and more efficient European supply chain

Terms

To obtain an Article 23 permit, a few conditions apply:

• You live in or are based in the Netherlands as an entrepreneur;
• You regularly import goods from non-EU countries;
• You keep separate records that easily show how much VAT you have to pay on imports.

If you do not meet the first condition, it does not mean that you cannot obtain a permit. As a foreign entrepreneur, you can also apply for the permit through a tax representative.

Article 23 and Fiscal representation

Foreign businesses cannot apply for an Article 23 license directly. A Dutch Fiscal Representative is required to access the VAT deferment scheme. Depending on your activities, this can be arranged through either General Fiscal Representation or Limited Fiscal Representation. We assess your supply chain and advise which structure best fits your business while handling the registration and ongoing VAT compliance on your behalf.

Free initial consultation

We offer a free initial consultation to better understand your situation. During this meeting, we will discuss your supply chain and advise which structure best fits your business while handling the registration and ongoing VAT compliance on your behalf. Providing guidance on the best approach for your needs. You can easily request an appointment via the contact form.