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Simplify Dutch Imports with Article 23
We act as your fiscal representative and arrange Article 23 registration, enabling VAT deferment on imports into the Netherlands — all for a fair fee. Start selling into the EU with zero VAT paid at the border.


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Why Choose Our Fiscal Representation Support?
Improve Cash Flow
No need to pre-finance VAT on imports — keep your capital free for growth.
Get EU-Market Ready
With Article 23, you're set up to sell EU-wide from Day 1.
Avoid Penalties
Stay compliant with Dutch tax authorities and avoid delays or fines.
Expert Support
We guide you through the process — fast, clear, and in your language.




FirmNL saved our operations with last-minute legal support.


We’re a former client of Diego—he set up our BV to sell premium tires back in 2022. Operations paused until recently, but demand surged and we needed to update our shareholder structure quickly. FirmNL handled the filings, resolutions, and notarial work smoothly. Their account management team met all requirements just in time to continue with operations.
How We Get You VAT Deferment in the Netherlands
Initial Assessment
We review your business structure and VAT readiness to confirm eligibility.
Appoint Fiscal Rep
Our partner registers as your official fiscal representative with the Dutch tax authorities.
Submit Article 23 Request
We prepare and submit your Article 23 application with full documentation.
Article 23 Activated
Once approved, you can import goods into the Netherlands without upfront VAT.
Everything You Need to Know
These are the most common questions about fiscal representation and VAT deferment in the Netherlands.
Yes, you’ll need to file regular VAT returns in the Netherlands and keep proper records. We can guide you or connect you with a Dutch accountant.
Article 23 only applies to Dutch imports. However, once inside the EU, goods can move freely.
Usually around 3-4 weeks from submission to approval, depending on how quickly required info is provided.
No, but you do need a Dutch VAT number and a fiscal representative — that’s what how we support.
It allows businesses to defer import VAT when bringing goods into the Netherlands — no upfront payment at customs.
Ready to Launch
Your
Dutch Business
Dutch
Business
FirmNL specializes in helping foreign entrepreneurs establish a presence across the EU. From Dutch BV incorporation to requesting VAT ID, compliance, and logistics support — we provide solutions tailored to your goals.

