VAT and imports
Importing smartly? Apply for an Article 23 licence
With an Article 23 licence, you don’t pay import VAT upfront on goods from outside the EU; instead, you shift it to your VAT return and deduct it there straight away (if you’re entitled to deduct it).
Do you regularly import goods from countries outside the EU? Then the Article 23 licence may well be the smartest step you can take.
What is an Article 23 licence?
When you import goods from a country outside the European Union, you have to pay import VAT to Dutch Customs. This VAT is often paid in advance by your carrier or customs broker and then passed on to you on the invoice. In other words: pay first and only reclaim it later through your VAT return: an unwelcome drain on your liquidity.
With an Article 23 licence from the Dutch Tax and Customs Administration (Belastingdienst), things work differently. This scheme allows you not to pay import VAT straight away, but to shift it to your periodic VAT return. You report the VAT due on your return and deduct it in the same return (insofar as you’re entitled to deduct input VAT).
What are the benefits?
The main advantage is clear:
💸 No pre-financing of import VAT
📊 Better cash flow and liquidity
⏱️ Less administrative hassle with carriers
For businesses that import regularly, this is a real game changer.
How do you apply for the licence?
You apply for the Article 23 licence with the Tax Administration. You have to show that you’re a reliable business and that you keep proper VAT records.
Need help?
Is this relevant to your business? Scherp! is happy to help you apply for an Article 23 licence and set up your VAT records in the best possible way.
👉 Get in touch and find out how you can make your import process smarter!
Have a question or want to make an appointment?
Feel free to contact us by email, phone or the contact form.
