Defer Import VAT Through the Dutch Article 23 Scheme

Article 23 License Services in the Netherlands

Firm NL helps international businesses streamline goods imports into the Netherlands with expert Article 23 license support. Our specialists assess your eligibility, manage the required registrations, and coordinate the process when fiscal representation is needed. Where regulated fiscal representation is required, we work with a licensed fiscal representation partner who handles all statutory representation and VAT filing obligations.

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Additional Support Services for Companies Importing Into the Netherlands

International businesses that use Article 23 to import goods into the Netherlands need additional administrative and compliance support based on their business structure and operations. At FirmNL, we provide add-on support services to help businesses maintain compliance and structured operations.

Dutch BV Company Formation

Accounting and Tax Compliance

VAT & EORI Registration Support

Article 23 VAT Deferment vs Traditional VAT

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Article 23 VAT Deferment

Standard Import VAT Payment

VAT Payment Timing

Import VAT is postponed and reported through the VAT return

Import VAT is paid immediately at customs before goods are released

Cash Flow Impact

Improves cash flow by avoiding upfront VAT payment

Higher impact because funds are tied up until VAT recovery

VAT Recovery Process

Import VAT is declared and, where entitled to input VAT deduction, deducted in the same VAT return.

VAT must be reclaimed through a later VAT return

Suitable For

Regular importers, distributors, manufacturers, and e-commerce businesses

Occasional importers with low import volumes

Business Setup Requirements

Requires an approved Article 23 route. Registration requirements depend on whether the business applies directly or uses a tax representative.

Direct import VAT payment process

Our Article 23 VAT Deferment Support Services

Article 23 Eligibility Assessment

We assess your business structure, import activities, and Dutch VAT obligations to determine whether the Article 23 scheme is suitable and explain the registration requirements.

We help you engage high-quality prospects, increasing conversions and new business opportunities.

Article 23 Application Coordination

We coordinate the preparation of the required documentation and support the Article 23 application process. We only coordinate the process while a licensed fiscal representation partner submits the application and performs the regulated fiscal representation.

Fiscal Representation Coordination

Our team pairs international businesses with a licensed fiscal representation partner that handles fiscal representation and VAT filing responsibility. We coordinate the overall process and ongoing communication on your behalf.

Ongoing VAT Compliance Coordination

We help manage ongoing VAT compliance requirements and work alongside your accountant or licensed fiscal representation partner to support continued compliance with Dutch VAT obligations.

How We Support Your Article 23 Registration

Step 1

Assess Your Eligibility

We review your business structure, import activities, and VAT obligations to determine whether the Article 23 scheme is suitable and identify the correct registration route.

Step 2

Coordinate Registration

We coordinate your Dutch VAT registration and if needed, connect you with an appropriate licensed fiscal representation partner to establish the required legal structure.

Step 3

Coordinate the Application

We prepare the required documentation and coordinate the Article 23 application. FirmNL coordinates the documentation and application process. Where fiscal representation is required, the licensed partner submits the application and performs the regulated fiscal representation.

Step 4

Support Ongoing Compliance

After registration, we continue coordinating VAT compliance activities and work alongside your accountant or licensed fiscal representation partner to help keep your Dutch VAT obligations on track.

Businesses That Commonly Use the Article 23 Scheme

FirmNL supports businesses importing goods into the Netherlands by coordinating the registrations, compliance activities, and licensed fiscal representation required for the Dutch Article 23 scheme.

E-commerce & Marketplace Sellers

International Importers & Distributors

Manufacturers & Wholesalers

Non-EU Businesses Trading in Europe

Businesses Using the Netherlands as an EU Logistics Hub

High-Volume Importers

Real Results from Structured Appointment Setting

Explore Case Studies

FirmNL enabled remote EU market entry for Vechoo Furnitures

We wanted to expand into Europe but had no idea where to start. This team handled everything — BV registration, VAT, banking, and even introduced us to a trusted logistics partner. We’re now fully set up and shipping across the EU, all without ever having to travel. Outstanding service from start to finish.

Vincent Lin

Founder and CEO at Vico Furnitures

View Case Study

Benefits of Using the Dutch Article 23 VAT Scheme

Improve Cash Flow

Eligible businesses can account for import VAT through their Dutch VAT return rather than paying it at import, subject to the applicable VAT deduction rules.

We help you engage high-quality prospects, increasing conversions and new business opportunities.

Streamlined VAT Administration

Import VAT is incorporated into the regular Dutch VAT reporting process, reducing separate payment and recovery steps.

Better Working Capital Planning

Reducing or postponing upfront VAT payments can improve liquidity and make import costs more predictable.

Supports International Trade

The scheme helps eligible businesses establish a compliant VAT structure when importing goods into the Netherlands.

FAQs About Article 23 VAT Deferment Services

Get clear answers to frequently asked questions about Article 23 VAT deferment services, including eligibility, registration, documentation, fiscal representation, and compliance. Learn how FirmNL streamlines the process, helping businesses import goods into the Netherlands while managing VAT efficiently and in accordance with Dutch regulations.

Can FirmNL act as my fiscal representative?

FirmNL coordinates the Article 23 registration process and works with appropriately licensed fiscal representation partners where fiscal representation is required. The licensed partner performs the regulated fiscal representation and VAT filing responsibilities.

Is the Article 23 license only available in the Netherlands?

Yes. Article 23 is a VAT deferment scheme available only in the Netherlands. It is widely used by international importers to defer import VAT through their Dutch VAT return.

Do I need a fiscal representative to apply for Article 23?

The answer depends on your business structure. Businesses established in the Netherlands may be able to apply directly if they satisfy the Dutch Tax Administration's conditions. Foreign businesses cannot apply directly and must use an appropriately licensed Dutch tax representative.

How does Article 23 improve cash flow?

Instead of paying import VAT at the time goods enter the Netherlands, eligible businesses account for the VAT through their Dutch VAT return. Where the business has a full right to deduct the corresponding input VAT, this can significantly reduce or eliminate the need for an upfront VAT payment.

Article 23 Registration

Dutch

Business

Get Support With Your Article 23 Registration

FirmNL supports businesses throughout the Article 23 registration process by coordinating VAT registrations, documentation, and, where required, licensed fiscal representation. Our goal is to simplify the administrative process while helping businesses remain compliant with Dutch VAT requirements.

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