Article 23 License Services for eCommerce
Our Article 23 License Services for E commerce
Article 23 VAT License Application
We handle the complete application process for the Article 23 (VAT deferment) license with the Dutch Tax Authorities.
Fiscal Representation
If you are a non-EU company importing into the Netherlands, fiscal representation is mandatory.
We act as your licensed fiscal representative, ensuring VAT compliance, import reporting, and communication with the Dutch tax office.
VAT Registration & EORI Setup
Before Article 23 can be activated, you must have the correct VAT number and EORI registration in place.
We handle Dutch VAT registration, EORI number application, and alignment with your import model so everything is correctly structured from day one.
Ongoing VAT Compliance & Reporting
Article 23 is not a one-time setup. It requires accurate VAT filing and reporting.
We manage your quarterly VAT returns, import VAT declarations, and ongoing compliance so you avoid penalties or license suspension.
Managing Article 23 Compliance for eCommerce Importers
Getting Article 23 approval is only the beginning. To keep the license active and avoid penalties, strict VAT and reporting obligations must be followed. This is where many eCommerce businesses face compliance risks. At FirmNL, we manage the ongoing requirements so your import operations remain safe and uninterrupted.
Quarterly VAT Return Filing
Import VAT declared under Article 23 must be accurately reported in your Dutch VAT return. Incorrect reporting can trigger audits or even suspension of your license.
Import VAT Reconciliation
Each shipment imported into the Netherlands must match customs documentation and VAT declarations.Mismatch between customs data and VAT filings is one of the most common issues.
Maintaining Fiscal Representation
Non-EU companies must maintain active fiscal representation. If compliance obligations are not met, imports can be blocked and representation may be withdrawn.
Customs & Documentation Compliance
You must maintain accurate import invoices, customs clearance documents, shipping records, and VAT transaction documentation at all times. Proper documentation prevents disputes and tax authority investigations.
VAT Ledger & Accounting Alignment
Your accounting records must align with VAT returns and customs declarations. Inconsistent bookkeeping often creates red flags during audits.
Monitoring Import Flow Changes
If your warehouse, fulfillment model, or supply chain structure changes, your VAT setup must be reviewed. We ensure structural changes do not affect your Article 23 eligibility.
Audit Support & Tax Authority Communication
If the Dutch tax authorities request clarification or documentation, timely response is critical. We manage communication and represent your position professionally.
Ongoing Regulatory Monitoring
VAT regulations and EU import rules evolve. We monitor updates and adjust your compliance structure to keep your Article 23 license secure long term.
How We Secure Your Article 23 License — Without Compliance Risk
Business & Import Model Assessment
We first review your company structure, country of registration, import flow, and warehouse model.
Not every structure qualifies automatically.
We check eligibility before moving forward to avoid rejection or delays.
VAT & EORI Registration Setup
If not already in place, we register your Dutch VAT number and EORI number.These are mandatory before Article 23 can be activated.Everything must align with your import structure.
Fiscal Representation (If Required)
For non-EU businesses, fiscal representation is legally required.We structure this properly and ensure the tax authorities recognize the setup.This is often where many sellers make mistakes.
Activation & Ongoing VAT Compliance
Once approved, import VAT is declared in your VAT return instead of being paid upfront.We manage quarterly VAT filings and ensure compliance so your license remains active and risk-free.
Your Partner for Article 23 VAT License Services in the Netherlands
We support international eCommerce businesses with complete Article 23 setup, VAT deferment structuring, and ongoing compliance — so your imports remain smooth and fully compliant.
👉 Speak With Our Dutch Tax Team
Additional Services for eCommerce Importers Expanding into the Netherlands
Expanding into the Netherlands requires more than just an Article 23 license. eCommerce importers must structure their company, VAT registration, and logistics operations correctly to operate smoothly within the EU. At FirmNL, we support the full operational setup — from legal incorporation to tax compliance and warehouse coordination — so your European expansion is stable, compliant, and ready to scale.
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What Our Article 23 Clients Say About FirmNL
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If you are importing into the Netherlands and want to defer import VAT legally, our Article 23 license services are designed for eCommerce businesses entering the EU. Speak with our Dutch tax specialists and get your VAT deferment structured correctly.
