Article 23 VAT deferment licence

Importing goods into the European Union through the Netherlands can weigh heavily on your cash flow if import VAT has to be paid at customs. The Dutch Article 23 licence allows that VAT to be deferred to the periodic VAT return, so nothing has to be paid up front at the moment of import. The VAT is declared and, where deductible, reclaimed in the same return – a substantial cash flow advantage for international businesses importing through the Netherlands.

What an Article 23 licence gives you

• Dutch import VAT is deferred instead of paid at customs
• No pre-financing of import VAT, which improves your cash flow
• The Netherlands works as an efficient gateway to the European market
• Simpler VAT administration for international imports
• A faster and more efficient European supply chain

Conditions for the licence

A few conditions apply before an Article 23 licence can be granted.

• You are established in the Netherlands as an entrepreneur
• You import goods from outside the EU on a regular basis
• You keep separate records that show clearly how much import VAT is due

Not meeting the first condition does not rule the licence out. As a foreign business you can also apply through a tax representative.

Article 23 and fiscal representation

Foreign businesses cannot apply for an Article 23 licence themselves. A Dutch fiscal representative is required to use the deferment scheme. Depending on your activities this runs through either general or limited fiscal representation. We look at your supply chain, advise which structure fits your business and take care of the registration and the ongoing VAT compliance.

How we help

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 right structure and arrange the Dutch VAT registrations and fiscal representation that go with it.

• Support 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

Free introductory consultation

We offer a free introductory consultation to understand your situation. In that conversation we go through your supply chain and set out which structure suits your business best. We respond within one working day.