Import goods into the EU with zero VAT cashflow drag.
Article 23 is a Dutch import-VAT deferment licence. Instead of paying VAT to customs at import and reclaiming it weeks later, you defer it to your next periodic VAT return, netting input and output VAT in the same filing. Net cash out: zero.
At 21% VAT, importing €1M of goods a year ties up €210,000 of working capital.
Article 23 frees that capital instantly. Here's roughly what you unlock at each volume.
Conservative estimates, actuals depend on import frequency and supplier credit terms.
How Article 23 works.
You import goods from outside the EU
Standard customs clearance at the port, Rotterdam, Schiphol. Customs assess your import VAT (21% on the customs valuation, the UTB).
You pay VAT to customs in cash
You reclaim it on your next periodic VAT return. Working capital sits in customs receipts for 4–12 weeks depending on your VAT cycle.
Customs collects nothing at import
The VAT is recorded on your next return as both input (reclaim) and output (liability), netting to zero. No cash out, no cash in.
If you can't fully reclaim input VAT
The portion you can't reclaim becomes payable on your next return. Article 23 doesn't change your total VAT cost, only the cashflow timing.
Who qualifies, who needs a fiscal representative.
Apply directly if
- Your BV is registered in the Netherlands with a Dutch VAT number
- Your business imports goods from outside the EU
You need a fiscal representative if
- Your company is not registered in the Netherlands (e.g. a US LLC importing through Rotterdam without an NL entity)
- You want Article 23 without forming a BV, we arrange general fiscal representation through partners for €100–€400/mo + setup
End to end, we handle the licence.
- Drafting the application (Verzoek vergunning artikel 23)
- Submitting alongside your VAT registration, or post-formation
- Calculating your bank guarantee (€5,000 min; €100K non-consumer; €500K consumer goods)
- Coordinating the guarantee with your bank or an external guarantor
- EORI number registration
- Handling Belastingdienst follow-up questions
- 30-min walkthrough of flagging Article 23 in your accounting + VAT return
Pricing & timeline
Timeline. We submit within 5 business days of your VAT number arriving. Belastingdienst processing is typically 4–6 weeks, faster for clean applications. Your licence lands in your dashboard with its conditions.
The Netherlands vs other EU import gateways.
| Country | Import VAT regime | Notes |
|---|---|---|
| Netherlands (Article 23) | Full deferment to next VAT return. Quarterly filing standard. | Most generous in the EU. No pay-then-reclaim. |
| Belgium (ET-14000) | Similar deferment, stricter qualification (>€2.5M imports). | Higher entry bar. |
| Germany | Partial postponed-VAT scheme; complex. | Less attractive for SMEs. |
| France | Autoliquidation reverse-charge on import (all VAT-registered since 2022). | Close in mechanics; less flexible on guarantees. |
Most EU-bound goods land at Rotterdam (the EU's largest port) or Schiphol. Article 23 plus the Rotterdam–Schiphol logistics ecosystem is why so many non-EU e-commerce sellers route through NL.
The questions importers ask.
No, it changes the cashflow timing. You still net input vs output the same way. The benefit is purely the working-capital unlock.
Security for the Belastingdienst against the deferred VAT, in case the BV goes bust before filing. Minimum €5,000; rises with your import volumes.
Yes, for late VAT returns, repeated underpayments, or material misuse. We help you set up filings correctly to avoid this.
You'll typically file under OSS for those sales, and Article 23 still applies to your imports. Our Growth package bundles OSS registration.
The UK is now outside the EU customs union; goods from the UK import the same way as goods from China or the US, Article 23 applies.
No, it applies prospectively from the licence's start date. VAT paid at customs before that follows the standard reclaim cycle.
Two journal entries: input VAT (reclaim) and output VAT (liability). Modern software (Moneybird, e-Boekhouden, Twinfield, Exact) handles this with a dedicated tax code. We set it up with you.
Free up your import working capital.
Bundled in Growth, or €595 standalone. We apply for it end to end.