Article 23: cashflow benefits by applying the import VAT deferment system.

Reverse-charge mechanism on import: Article 23

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
When the importer of the goods has the so called article 23 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
In order to apply for this article 23 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 license in The Netherlands.

More information?
If you are looking for a party able to represent you in the Netherlands as a professional provider you can rely on for good advice when doing business in and via the Netherlands, you have found the right partner.

Please feel free to contact us by email . Once your company meets all official requirements, we can arrange on a short term the article 23 deferral for you. Please sent us a detailed description of your business case as we need to understand your business.

As soon as possible, but in any case within 1 workingday, one of our specialists will contact you.