How to Apply for an Artikel 23 License in the Netherlands

For most foreign companies, the first real shock comes at the Dutch border — VAT has to be paid upfront at the time of import. In the Netherlands, this usually means 21% VAT on the customs value of goods. For growing businesses, especially e-commerce and import–export companies, this creates an immediate cash flow problem.

We see this situation very often. A company is ready to sell in the EU, goods are shipped, logistics are planned, but suddenly a large VAT amount is blocked at customs. This money is not a cost, but it is locked capital. Refunds only happen later through VAT returns, which can take months. During this time, working capital stays stuck instead of being used for inventory, marketing, or expansion.

The challenge becomes bigger for non-EU companies. Without local VAT structuring, many founders assume VAT payment at import is unavoidable. Some even delay EU expansion because the numbers stop making sense. This is exactly where many foreign businesses get stuck — not because the Netherlands is difficult, but because the VAT mechanism is not explained clearly at the start.

“At FirmNL, we usually explain this in a simple way: import VAT is not the problem — cash flow blockage is. And this is the reason why foreign companies start looking for solutions like VAT deferment in the Netherlands.”

What Is an Artikel 23 License? (Simple Explanation for Non-EU Businesses)

An Artikel 23 license is a Dutch VAT arrangement that allows businesses to defer import VAT instead of paying it upfront at the border. In simple words, you import goods into the Netherlands without paying the 21% VAT at customs. The VAT is then reported later in your Dutch VAT return.

This system exists specifically to help businesses manage cash flow. Instead of blocking a large amount of money at the time of import, the VAT is shifted to paperwork. You declare the import VAT and reclaim it in the same VAT return. In most cases, the net result is zero cash payment.

Many foreign founders hear about Artikel 23 too late. They assume VAT payment is mandatory during import because that is how it works in many other countries. But the Netherlands has built this deferment system to encourage trade, logistics, and EU distribution from Dutch ports and warehouses.

One important point most people miss: Artikel 23 is not automatic. You cannot just ask customs to defer VAT. The Dutch tax authorities must approve it, and the business structure must be correct. For non-EU companies, this almost always involves fiscal representation and proper VAT setup.

This is why Artikel 23 is not just a “license” — it is part of a VAT compliance framework. When set up correctly, it becomes one of the biggest advantages of importing through the Netherlands.

Who Is Eligible to Apply for Artikel 23 in the Netherlands

Not every business importing into the Netherlands can automatically use an Artikel 23 license. The Dutch tax authorities look at structure, compliance, and control before approving VAT deferment. This is where many foreign companies get confused.

In general, Artikel 23 is available to businesses that are registered for Dutch VAT and can demonstrate proper VAT reporting capability. This includes Dutch companies, EU companies, and non-EU companies — but the setup requirements are different for each.

For non-EU businesses, eligibility almost always depends on having a fiscal representative in the Netherlands. The fiscal representative acts as the official VAT point of contact and carries joint responsibility toward the tax office. Without this, Artikel 23 approval is not possible for foreign companies based outside the EU.

The Dutch tax authorities also check whether the business has real import activity planned. This means:

• Goods actually entering the Netherlands
• A clear supply chain or sales flow
• Proper bookkeeping and VAT reporting readiness
  

We often see applications delayed because founders apply too early or without a complete structure. Artikel 23 is not meant for speculative setups. It is designed for businesses that are actively trading or preparing to trade into the EU market.

To avoid all the hustle FirmN  review all the eligibility parameter before moving forward. This avoids unnecessary rejections and ensures that the application matches what the Dutch tax office expects to see.

Documents Required to Apply for an Artikel 23 License

To apply for an Artikel 23 license, the Dutch tax authorities expect a complete and well-prepared document set. Missing or unclear documents are one of the main reasons applications get delayed or questioned.

For foreign companies, the required documents usually include:

• Company registration documents from your home country
• Proof of VAT registration or VAT application in the Netherlands
• EORI number (EU import identification)
• Details of your planned import activity
• Information about suppliers, goods, and logistics flow
• Power of attorney for the fiscal representative
  

The tax office wants to understand who you are, what you import, and how VAT will be reported. They are not only checking paperwork. They are checking whether the business is capable of handling Dutch VAT obligations correctly.

For non-EU companies, documentation must clearly show why a fiscal representative is appointed and how VAT compliance will be managed. If this is not explained properly, the application may stay pending for weeks.

Step-by-Step: How to Apply for Artikel 23 as a Foreign Company

Applying for an Artikel 23 license as a foreign company is not a single form submission. It is a process, and each step must be done in the correct order. When steps are skipped or rushed, approval usually gets delayed.

Step 1: Review your business and VAT readiness

First, we assess whether your business structure is suitable for VAT deferment. This includes checking your import flow, sales model, and whether Dutch VAT registration is already in place or needs to be arranged.

Step 2: Arrange Dutch VAT and EORI registration

A valid Dutch VAT number and EORI number are required before Artikel 23 can be requested. Without these, the tax office will not process the application.
(At this stage, VAT & EORI registration becomes critical.)

Step 3: Appoint a fiscal representative

For non-EU companies, a fiscal representative in the Netherlands is mandatory. The fiscal representative becomes responsible for VAT compliance and communication with the Dutch tax authorities.
This is where most foreign companies need local support.

Step 4: Prepare and submit the Artikel 23 request

The application is submitted to the Dutch tax office with full supporting documentation. The request must clearly explain your import activity and how VAT will be reported under Artikel 23.

Step 5: Confirmation and activation

Once approved, the Artikel 23 arrangement becomes active. From this point, you can import goods into the Netherlands without paying VAT upfront at customs.

How Long Artikel 23 Approval Takes (Realistic Timeline)

One of the most common questions we hear is, “How long will this take?” The honest answer is — it depends on how prepared the application is. There is no fixed public timeline issued by the Dutch tax authorities for Artikel 23 approvals.

In most practical cases, the approval process takes 2 to 4 weeks after submission. However, this timeline assumes that VAT registration, EORI number, and fiscal representation are already in place. If any of these are missing or incomplete, the process can easily stretch longer.

How FirmNL Handles Artikel 23 Registration End-to-End

At FirmNL, we don’t treat Artikel 23 as a standalone checkbox. We handle it as part of your complete import and VAT setup in the Netherlands. This is important because VAT deferment only works smoothly when everything around it is structured correctly.

We start with a short assessment to understand your business model, import volume, and EU plans. This helps us confirm eligibility and avoid unnecessary delays later. Many founders come to us after trying on their own and realizing that the process is not as simple as it looks online.

Once eligibility is confirmed, we arrange Dutch VAT and EORI registration where required and appoint fiscal representation for non-EU companies. From there, we prepare and submit the Artikel 23 request with clear documentation and explanation — the way Dutch tax authorities expect to see it.

After approval, our support does not stop. We continue to assist with VAT reporting, bookkeeping coordination, and import compliance so that Artikel 23 keeps working correctly month after month. This is especially important for businesses scaling their EU operations.

In short, we act as your local Dutch partner, not just a service provider. Our goal is to help foreign businesses import into the Netherlands without blocking cash flow and without compliance stress.

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