Article 23: VAT Deferment on Imports for E-Commerce in the Netherlands

If you are running an e-commerce brand and importing goods into Europe, one thing quickly becomes painful — import VAT.

We see this very often with international founders. You ship products from China, the US, or another non-EU country into the Netherlands. The goods arrive at Dutch customs. And suddenly, you must pay 21% Dutch VAT upfront before your goods are released.

That means:

• Your inventory gets blocked
• Your cash flow gets tight
• Your capital is stuck in VAT
• Scaling becomes harder
  

For e-commerce sellers, cash flow is everything. If you pay €50,000 in import VAT this month, that’s €50,000 you cannot use for marketing, stock replenishment, or ads.

This is exactly where Article 23 VAT deferment in the Netherlands becomes powerful.

Instead of paying VAT at customs, you shift it to your VAT return. No upfront payment. No capital freeze. No customs delay because of VAT funding issues.

At FirmNL, we work with many e-commerce and DTC brands entering the Dutch and EU market. Almost every serious importer asks the same question:

“Is there a way to avoid paying VAT at the border?”

Yes. There is. It’s called Article 23 (Artikel 23).

What Is Article 23 VAT Deferment in the Netherlands?

Article 23 (in Dutch: Artikel 23) is a special Dutch VAT license that allows you to defer import VAT.

Simple meaning:

You do not pay VAT at customs when goods enter the Netherlands.

Instead, you declare the VAT in your periodic VAT return.

So the VAT is shifted from cash payment at the border to an administrative entry in your VAT filing.

This is why many international sellers choose the Netherlands as their EU entry point.

Here’s what normally happens without Article 23:

• Goods arrive at Rotterdam or Schiphol
• Customs calculates 21% VAT
• You must pay VAT before goods are released
• Then you claim it back later through VAT return
  

That creates a timing gap. And for e-commerce, timing = money.

With Article 23:

• Goods arrive
• No VAT paid at customs
• You declare VAT in your VAT return
• If you have full deduction rights, it balances out
  

In many cases, it becomes VAT-neutral from a cash flow perspective.

Important to understand:
This is not a VAT exemption. The VAT still exists. You simply defer the payment moment.

At FirmNL, we explain this very clearly to founders. Many think it’s a tax reduction — it’s not. It’s a cash flow optimization tool.

And for e-commerce importers, that makes a huge difference.

How Article 23 Works for E-Commerce Imports (Step-by-Step)

Now let’s make it practical.

We explain this on calls almost every week, so here’s exactly how Article 23 VAT deferment in the Netherlands works for an e-commerce seller.

Step 1 – You Import Goods into the Netherlands

Your products arrive in:

• Rotterdam port
• Amsterdam
• Schiphol Airport
  

Customs calculates import VAT (usually 21%).

If you don’t have Article 23, you must pay it immediately.

If you have Article 23, customs sees the license and does not collect VAT at the border.

Step 2 – VAT Is Shifted to Your VAT Return

Instead of paying VAT upfront:

• You declare the import VAT in your Dutch VAT return
• You also declare it as deductible input VAT (if eligible)
  

In many cases, it balances out in the same VAT filing period.

So practically, no cash leaves your bank.

This is why Article 23 is extremely popular for e-commerce businesses importing into the Netherlands.

Step 3 – Goods Move to Warehouse

After customs clearance, goods can go directly to:

• Your Dutch warehouse
• A 3PL fulfillment center
• EU distribution network
  

If you use Dutch warehousing, we often combine Article 23 with our warehouse support services to make the whole setup smooth. Many founders don’t realize how important logistics structure is when using VAT deferment.

Step 4 – You Sell Across the EU

From the Netherlands, you can:

• Sell in the Netherlands
• Ship to Germany, France, Italy, Spain
• Use OSS VAT system if required
  

The Netherlands becomes your EU entry hub.

This structure works especially well for DTC brands, Amazon sellers, Shopify stores, and private-label businesses.

What we often see is this:

Founders try to enter Europe without planning VAT structure. They pay import VAT for months. Cash flow suffers. Then they discover Article 23 later.

Better to structure it correctly from day one.

Why Article 23 Is So Important for E-Commerce Sellers

Now let’s talk honestly.

For traditional businesses, paying VAT upfront might be manageable.

For e-commerce? It’s usually a problem.

We see this pattern very often.

You import €100,000 worth of goods into the Netherlands. Customs calculates 21% VAT. That’s €21,000 you must pay immediately.

Even if you get it back later, your capital is blocked.

For growing brands, that €21,000 could mean:

• 3 months of paid ads
• New inventory batch
  
• Influencer campaigns
• Faster product development
  

This is why Article 23 becomes strategic, not just technical.

1. It Protects Cash Flow

Cash flow is the oxygen of e-commerce.

Article 23 allows you to keep liquidity inside your business instead of freezing it at customs.

For scaling brands, this makes a massive difference.

2. It Makes the Netherlands an Ideal EU Entry Hub

The Netherlands is already attractive because of:

• Rotterdam port
• Strong logistics
• Central EU location
  

But combined with Article 23 VAT deferment, it becomes even more powerful.

This is exactly why many international sellers choose Dutch company formation when expanding to Europe. We explain this in detail in our guide on setting up a Dutch BV.

3. It Supports Fast Inventory Turnover

• E-commerce works on speed.
• You import. You sell. You reorder.
• If VAT blocks your capital every cycle, growth slows down.
• Article 23 removes that friction.

4. It Reduces Financial Risk

Without VAT deferment, you always need extra capital buffer.

With Article 23, your import VAT becomes an accounting entry instead of a cash risk.

That creates stability.

At FirmNL, when we work with e-commerce founders, we don’t treat Article 23 as an add-on service. We treat it as part of the import strategy.

Because honestly, for serious e-commerce sellers importing into Europe — not using Article 23 usually means leaving money stuck at customs.

Who Can Apply for Article 23 in the Netherlands?

This is one of the most common questions we get.

Not everyone automatically qualifies for Article 23 VAT deferment.

There are conditions.

Let’s break it down clearly.

1. You Must Be VAT Registered in the Netherlands

To use Article 23, you need:

• A Dutch VAT number
  
• Active business operations
  
• Proper VAT compliance
  

Without a Dutch VAT registration, you cannot apply.

This is why many international sellers first register their Dutch BV and VAT number before applying for Artikel 23. We usually handle both together to avoid delays.

2. You Must Import Goods into the Netherlands

Article 23 applies to:

• Imports from non-EU countries
  
• Goods entering Dutch customs territory
  

If your goods enter Germany first, Dutch Article 23 will not apply.

Structure matters.

3. Financial & Compliance Requirements

The Dutch tax authorities (Belastingdienst) look at:

• Business credibility
  
• Compliance history
  
• Accounting reliability
  
• Risk profile
  

In some cases, they may request additional documentation.

This is where many founders get stuck. The application process is not complicated, but it must be done correctly.

4. Non-EU Businesses Can Apply (With the Right Setup)

This is important.

If you are based outside the EU — for example in the US, UK, or Asia — you can still use Article 23.

But usually you need:

• A Dutch entity (like a BV), or
  
• Proper fiscal representation
  

This is exactly where we support foreign founders. We combine:

• Dutch VAT registration
  
• EORI registration
  
• Article 23 application
  
• Ongoing accounting support
  

Because Article 23 only works well if your compliance is clean.

What We See in Real Cases

Founders who want to test EU market with small volumes sometimes consider avoiding a Dutch entity.

But once volumes grow, they usually restructure.

So instead of doing it twice, many choose to structure correctly from day one.

That’s why at FirmNL, we don’t just “apply for Article 23”. We look at the entire EU market entry structure first.

Because Article 23 is not standalone. It’s part of your import and sales strategy.

Common Mistakes E-Commerce Founders Make with Import VAT

Now let’s talk about what we actually see in real cases.

Most founders don’t intentionally make mistakes. They just don’t plan VAT structure early enough.

And import VAT problems usually show up after goods already arrived.

Here are the most common mistakes.

1. Importing Before VAT Structure Is Ready

Many sellers ship goods first, then think about VAT later.

Result?

• No Article 23
  
• VAT paid at customs
  
• Cash flow blocked
  

Once VAT is paid, you cannot “retroactively” apply Article 23 for that shipment.

Structure must be ready before import.

2. Using the Wrong EU Entry Country

Sometimes goods enter Germany or Belgium first.

Then founders ask us:

“Can we use Dutch Article 23 now?”

No. Article 23 only applies if goods enter the Netherlands.

Logistics route matters more than most people think.

This is why we align customs entry, VAT setup, and warehouse structure together.

3. Not Having Proper Accounting Support

Article 23 shifts VAT to your VAT return.

That means your accounting must be correct.

If VAT declarations are wrong:

• Tax authorities may question your filings
  
• License can be reviewed
  
• Compliance risk increases
  

We always combine Article 23 with proper accounting and bookkeeping support, because VAT deferment without compliance control is risky.

4. Trying to “DIY” the Application

Some founders try to apply alone.

Sometimes it works.

Sometimes it causes delays because:

• Documents are incomplete
  
• Business explanation is unclear
  
• Structure is not fully aligned
  

Article 23 is not complicated. But it must be presented correctly.

And once rejected, re-application takes time.

5. Not Planning for Scale

Small importers sometimes think VAT deferment is not necessary.

But when volume grows, VAT payments grow too.

Then suddenly, liquidity becomes a problem.

We always tell founders:

Structure for where you want to be, not where you are today.

How FirmNL Supports E-Commerce Businesses with Article 23

This is where theory becomes execution.

Article 23 works very well — but only if the structure around it is solid.

At FirmNL, we don’t treat Artikel 23 VAT deferment as a standalone application. We structure the entire import setup properly.

Because in real life, VAT, customs, logistics, and accounting are connected.

1. Dutch BV Incorporation (If Needed)

For many e-commerce founders, we first set up the legal base.

We handle:

• Dutch BV incorporation
  
• Notarial registration
  
• Chamber of Commerce filing
  
• Bank account coordination
  

This creates a stable structure for long-term EU operations.

2. VAT & EORI Registration

Before importing, you need:

• Dutch VAT number
  
• EORI number for customs
  

We manage the VAT and EORI registration process end-to-end so there is no confusion at customs.

3. Article 23 Application

We prepare:

• Business activity explanation
  
• Import structure outline
  
• Supporting documents
  
• Communication with Dutch tax authorities
  

Because we work regularly with import-based businesses, we know what authorities look for.

And we structure application properly from the beginning.

4. Accounting & Ongoing Compliance

Article 23 shifts VAT to your VAT return.

So compliance becomes critical.

We provide:

• Monthly or quarterly VAT filings
  
• Bookkeeping Services
  
• Import VAT reconciliation
  
• EU VAT coordination (if using OSS)
  

This ensures your deferment license stays safe.

5. Warehouse & Logistics Coordination

For e-commerce sellers, logistics matters just as much as VAT.

We support:

• Dutch warehouse introductions
  
• 3PL coordination
  
• EU fulfillment strategy
  
• Transportation planning
  

Many of our clients combine Article 23 with Dutch warehouse support to build a strong EU distribution hub.

Why This Matters

We see founders who try to manage VAT, logistics, customs, and compliance separately.

It creates friction.

At FirmNL, we handle company formation, VAT, Article 23, accounting, and logistics coordination under one roof.

That makes EU expansion smoother and much less stressful.