Article 23 license

Upon importing goods into the Netherlands from a non-EU country, import duties and import VAT are due. In case the Dutch BV has an import VAT deferment license (Article 23 license), is not payable immediately. The Dutch import VAT due is reported in the Dutch VAT return. If the BV meets all the requirements and has entitled to deduct input VAT, no VAT is due on balance since the import VAT can be recovered in the same VAT return.

We are happy to discuss with you if you want to know whether your company is eligible for an Article 23 license