Dutch tax representative

If the Article 23 authorisation is granted to your enterprise, your company may defer import VAT. Instead of paying VAT at the time the goods are imported, you only pay at the end of the relevant quarter when the goods are de imported.

Normally when goods enter the Netherlands from outside the EU, the importer of the goods has to pay import VAT to customs. Only when the import VAT has been paid, the goods can be sold or used in the Netherlands.

In addition to the fact that the Article 23 authorisation ensures that goods can be imported directly into the Netherlands, the permit also ensures that the import VAT is registered and can be requested on the same declaration. Companies without a Article 23 licence pay import VAT directly on importation and will usually not receive the refund until after 3 or 4 months after payment or recovery has been paid or recouped.

With an Article 23 licence, the import VAT is due after making a VAT declaration, which means that this is currently the same as when VAT can be requested back. This ensures that a company receives all the input tax paid back at once and thus ends up in a net zero position with regard to VAT. For help with applying for an Article 23 permit or making a VAT return, please contact us. We are happy to help you with this.

When you appoint us as a tax representative with a general license, we can help on behalf of your company to postpone the import VAT of your Dutch VAT return. Non-Dutch companies without a Dutch tax representative cannot receive VAT deferral.

Please call: +31(0)88-387 669, contact us via client.team@duijntax.com or fill out our contact form.