Article 23 VAT Netherlands

Article 23 VAT Netherlands

The Netherlands is the only country in the European Union (EU) with a favourable import tax facility, called article 23 license VAT. This license enables importers to avoid immediate payment of VAT upon importation (VAT deferral). For example: when a non-EU company import goods into the EU, it needs to file a VAT return and pay the 21% VAT upfront. Consequently, the importer can reclaim the paid VAT later in his next VAT tax return (next month). From a cashflow perspective this has a negative impact (pay first and reclaim later).

Import VAT deferral – article 23 VAT

When the importer of the goods has the so called article 23 VAT it has a deferral in paying Dutch VAT from the date of import to the date it files the periodic VAT return. What happens is that VAT chargeable from the import is deducted also in the same periodic VAT return.

We have a very successful track record in applying this article 23 VAT in the Netherlands. Therefore, we have prepared a brochure of the article 23 VAT Netherlands.

Please click here for the Article 23 license Netherlands brochure.

Requirements application article 23 VAT

In order to apply for this article 23 VAT you need to have:

  • a Dutch legal entity (Dutch BV) or
  • a fiscal representative (Dutch VAT agent) in the Netherlands

Without these 2 options there is no possibility to apply for the article 23 licence.

Click here for the pro and contras for having a Dutch BV or a fiscal representative (Dutch VAT agent)

More info about article 23 VAT in the Netherlands?

Do you want more information about article 23 VAT in the Netherlands? Please feel free to contact us through the contact form. You can also call: +31 (0) 85 – 00 30140 and ask for a fee estimate.

Please also visit the English website of the Dutch tax authorities.