When importing goods from outside the EU into the Netherlands, import VAT normally has to be paid immediately to Customs. These costs can be substantial and impact your cash flow. The Article 23 license offers a solution: it allows you to defer the payment of import VAT and settle it through your VAT return instead of paying it directly upon import. This way, the VAT is only due with your periodic VAT return, often on a quarterly basis.
The benefits of the Article 23 license:
- No immediate payment of import VAT;
- Settlement via the VAT return;
- Payment and deduction coincide, resulting in a net zero VAT position;
- No long waiting times for VAT refunds.
Without this license, you must pay the VAT immediately, and it often takes months before you receive the amount back.
Need a fiscal representative? We take care of it
Foreign entrepreneurs without an establishment in the Netherlands can only make use of this scheme through a fiscal VAT representative.
DTS (Duijn’s Tax Solutions) acts as a fiscal representative and arranges the following for your company:
- Application for the Article 23 license;
- Deferral of import VAT;
- Complete VAT returns and administration.
Thanks to our expertise, we ensure that you comply with all Dutch VAT regulations and immediately benefit from the advantages of deferral. Without a fiscal representative, it is not possible for foreign companies to defer import VAT.
Need immediate assistance? Get in touch
We are happy to assist you with the application for your Article 23 license as well as your VAT obligations in the Netherlands. Call us at +31 (0)88-387 669, email us at [email protected] or complete our contact form. Benefit from our many years of experience in fiscal representation and VAT solutions for international businesses.