Categorie: Belastingdienst

How Does Article 23 Work?

Normally, when importing goods into the Netherlands, businesses must pay 21% VAT at customs before receiving their goods. This VAT can later be claimed back via a VAT return, but this process takes time and blocks cash flow.

With Article 23 VAT deferral, instead of paying VAT immediately at customs, the amount is reported in your VAT return. The VAT is both declared and deducted in the same return, meaning no actual VAT payment is required at the time of import.

Example Without Article 23:

• You import goods worth €10,000 from outside the EU.
• You must pay €2,100 (21%) VAT at customs before receiving your goods.
• You reclaim this amount later in your VAT return, but this could take weeks or months.

Example With Article 23:

• You import goods worth €10,000 from outside the EU.
• No VAT is paid at customs; instead, the €2,100 is reported in your VAT return.
• In the same return, you also deduct the €2,100, resulting in a zero VAT payment.

This system is especially useful for businesses that import regularly, such as:
E-commerce sellers importing stock into Dutch fulfillment centers.
Wholesale businesses sourcing goods from outside the EU.
Trading companies that frequently deal with international suppliers.

Who Can Apply for Article 23 in the Netherlands?

To qualify for Article 23 VAT deferral, you must meet the following criteria:

✔ Your business must be VAT-registered in the Netherlands. (did you apply to KOR, please unsubscribe)
✔ You must regularly import goods from outside the EU.
✔ Your company must be financially stable and compliant with Dutch tax regulations.
✔ You must apply for an Article 23 permit from the Dutch Tax Authorities (Belastingdienst).

If your company meets these requirements, you can register for Article 23 and start importing without VAT prepayments.

How to Apply for Article 23 in the Netherlands

Applying for an Article 23 permit requires submitting a request to the Belastingdienst (Dutch Tax Authorities). The process typically includes:

1️⃣ VAT Registration: Your business must have a valid Dutch VAT number.
2️⃣ Application Submission: A formal request for Article 23 VAT deferral must be filed.
3️⃣ Approval Process: The tax authorities will assess your eligibility based on your business activities.
4️⃣ Permit Issuance: Once approved, you will receive an Article 23 permit, which allows VAT deferral on imports.

📌If you need assistance, our in-house import/export specialist can handle the entire process for you!

Benefits of Article 23 for International Businesses

For importers and international entrepreneurs, Article 23 offers significant advantages, including:

✅ No upfront VAT costs at customs – Import goods freely without cash flow restrictions.
✅ Faster import clearance – No delays due to VAT payments.
✅ Easier financial planning – VAT is reported in returns instead of being paid at customs.
✅ Ideal for e-commerce & wholesale – Perfect for businesses importing large volumes of stock.

If you are planning to import goods into the Netherlands, Article 23 VAT deferral is essential for improving your business cash flow.

Why Choose ExpatPreneur for Your Article 23 Registration?

At ExpatPreneur, we provide:
✔ Full VAT registration & Article 23 application support.
✔ Expert guidance from our in-house import/export specialist.
✔ Assistance with bookkeeping & VAT compliance for your business.
✔ Tailored solutions for expats, entrepreneurs, and international companies.