Tool · Import VAT
How much does Article 23 free up?
Without Article 23 you pay 21% VAT at customs on every import and wait until your next VAT return to reclaim it. With it, that VAT is deferred straight to the return, so it never leaves your account. Enter your numbers below.
YOUR IMPORTS
€
VAT rate on your goods
VAT return frequency
A simplified illustration of the cash you pre-finance at customs and reclaim a period later. Your real timing depends on import cadence and Belastingdienst processing. Article 23 defers it to your periodic return, netting it to zero.
Cash freed up each period
€26,250
Import VAT you would otherwise pre-finance at customs and wait to reclaim, every period.
Annual import VAT throughput€105,000
Without Article 23, per period€26,250
With Article 23, per period€0
Article 23 is applied for during formation and is bundled into our Growth and Holding packages. See the mechanics on the Article 23 service page, or model your full running costs in the cost calculator.
Import without the VAT drag.
€1,895 all-in for a Growth BV with Article 23 applied for at formation.