Article 23 import VAT deferral: what could you defer?
Article 23 lets a Dutch BV defer import VAT to its periodic VAT return, instead of paying it at customs when goods clear the border. It's a timing benefit, not an exemption: the VAT is still due, it's just declared and deducted on the same return.
Enter your annual import value below to see how much cash would otherwise be tied up at the border each period.
A simplified illustration based on your inputs, not a quote. Article 23 applies once your BV is established in the Netherlands and imports regularly from outside the EU, keeps separate records of import VAT and files monthly or quarterly returns; businesses on the small business scheme (KOR) aren't eligible. You can apply before your first import if you have order confirmations or purchase invoices.
Not a saving: the VAT is declared and deducted on the same return.
How Article 23 works Add-on: €995 ex VATArticle 23 support is a €995 ex VAT add-on to any package, applied for as soon as your VAT number is issued. We prepare the application and evidence pack; you sign it as the entrepreneur. The Belastingdienst decides within eight weeks, and approval isn't guaranteed. See the mechanics on the Article 23 service page, what's guaranteed and what isn't in before you start, or your exact package price in the cost calculator.
Prices are shown ex VAT. UK VAT applies to customers in the UK and to individuals who aren't acting through a business. Businesses outside the UK are generally outside the scope of UK VAT.
This guide is general information, not tax or legal advice. Rules and rates change; check the current position and get advice on your own situation before acting.
Want help applying for Article 23?
Article 23 support is a €995 ex VAT add-on to any package. We prepare the application and evidence pack and help with your EORI application. You sign the Article 23 application as the entrepreneur once your VAT number is issued, and approval isn't guaranteed.