No VAT Payment at Customs with Article 23 License

If you have an Article 23 license, you do not need to pay VAT at the time of customs clearance. Instead, you declare the VAT in your regular VAT return. If you are entitled to deduct input tax, you ultimately pay nothing in your VAT return. This regulation applies only to goods imported into the Netherlands.

You can apply for an Article 23 license by sending a written request to the Dutch Tax Authorities. You will receive a decision within 8 weeks. Be sure to include the following information in your letter:

• Your VAT identification number

• Your company name

• The type of goods you import

• The value of the goods

• The non-EU countries from which you import

• The frequency of your imports from outside the EU

Requirements:

• You are established or reside in the Netherlands as an entrepreneur

• You import goods regularly from non-EU countries

• You maintain separate and straightforward import VAT records