Article 23 License Services for eCommerce
FirmNL helps international eCommerce founders obtain the Article 23 VAT license in the Netherlands, enabling import VAT deferment for eCommerce EU businesses. This allows companies to declare VAT in their return instead of paying it at the border, improving cash flow. As part of its Article 23 License Services for eCommerce, FirmNL manages compliance, fiscal setup, and coordination with Dutch tax authorities.
Our Article 23 License Services for eCommerce
Article 23 VAT License Application
FirmNL handles all aspects of the Article 23 VAT License application in the Netherlands, including all communication with Dutch tax authorities, to ensure that eCommerce businesses have a smooth approval process.
Fiscal Representation
For non-EU companies, fiscal representation is mandatory. As part of its Article 23 License Services for eCommerce, FirmNL acts as a licensed fiscal representative, ensuring full VAT compliance, import reporting, and direct communication with the Dutch tax office.
VAT Registration & EORI Setup
To activate Article 23 for eCommerce Netherlands, enterprises must have a valid VAT number and EORI registration. FirmNL handles both registrations and aligns them with your import structure for efficient import VAT deferment for eCommerce EU operations.
Ongoing VAT Compliance & Reporting
Article 23 also requires eCommerce businesses to be in constant compliance. FirmNL enables businesses to be compliant and minimize fines and downtime by automating VAT declarations, import VAT declarations, and reports.
Understanding Total Employment Cost
Hiring an employee in Portugal includes multiple cost layers beyond salary. Companies must calculate the total cost to avoid underestimating their budget. In most cases, the total employer cost can be 30% to 40% higher than the base salary, depending on contributions and benefits. Having a complete cost picture helps businesses plan hiring strategies and maintain financial stability.
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.
Employee Documentation Management
Companies must maintain proper employee records and documentation. Missing or incorrect records can create issues during audits. We manage documentation to make sure everything is in place.
Ongoing Regulatory Monitoring
Employment regulations can change over time. Companies must stay updated to remain compliant. We monitor regulatory changes and adjust your setup when required.
Employee Onboarding Compliance
Hiring employees in Portugal needs proper onboarding procedures, including registration with tax and social security authorities. Errors during onboarding can simply leads to regulatory gaps from the beginning. We handle the processes and ensure all registrations are done correctly.
Payroll Tax Compliance
Employers must submit payroll-related tax fillings and declarations within strict deadlines. Incorrect or delayd filings can lead to penalties. We manage all payroll tax submissions and ensure your reporting obligations are met consistently.
Employee Benefits Compliance
Portuguese employment regulations include mandatory perks, allowances, and leave entitlements. Mismanagement of these needs can lead to disputed or compliance issues. We make all stationary benefits and employee entitlements are structured and managed in accordance with local laws.
Ready to Defer Import VAT and Improve Cash Flow?
If you are importing into the Netherlands or planning EU expansion, Article 23 for eCommerce Netherlands enables import VAT deferment for eCommerce EU, helping businesses improve cash flow and scale operations more efficiently.
How We Secure Your Article 23 License — Without Compliance Risk
Business & Import Model Assessment
FirmNL reviews your structure, import flow, and warehouse setup to confirm eligibility for Article 23 for eCommerce Netherlands, reducing the risk of delays or rejection.
VAT & EORI Registration Setup
A valid VAT and EORI number are required to enable import VAT deferment for eCommerce EU. FirmNL ensures both are correctly registered and aligned with your import model.
Fiscal Representation (If Required)
For non-EU companies, fiscal representation is mandatory. As part of its Article 23 License Services for eCommerce, FirmNL structures and manages this setup to meet Dutch tax requirements.
Activation & Ongoing VAT Compliance
Once approved, VAT is declared in your return instead of being paid upfront. FirmNL manages ongoing VAT filings and compliance to keep Article 23 for eCommerce businesses 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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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.
