Article 23 Import VAT Deferment (Netherlands)
The Article 23 licence is a Netherlands import-VAT facility that lets a licensed importer defer (reverse-charge) the import VAT to its periodic VAT return, rather than paying it in cash to Customs at the moment of import. Because the VAT is declared and simultaneously reclaimed on the same return, the importer effectively pays no import VAT out of pocket — a significant cash-flow advantage.
This mechanism is one of the main reasons companies route EU imports through the Netherlands: without it, importers would have to pre-fund VAT (often 21%) at the border and wait to recover it. Foreign (non-Dutch) companies can access the benefit by appointing a fiscal representative who holds an Article 23 licence. Belgium offers a comparable scheme (the ET 14000 licence). For businesses structuring EU import flows, the Article 23 deferment is a key consideration in choosing the Netherlands (or Belgium) as the point of import, and a distinctive feature of the Dutch gateway's competitiveness. It is central to cash-efficient EU importing via the Netherlands.
Paying 21% import VAT in cash at the border and waiting to reclaim it ties up serious working capital — the Article 23 licence removes that by deferring the VAT to the return, so importers pay none out of pocket. It is a major reason companies import into the EU via the Netherlands, and a defining edge of the Dutch gateway.
What does the Article 23 licence do?
It lets an importer defer import VAT to its periodic VAT return (declaring and reclaiming it together), so no import VAT is paid in cash at the border.
Can foreign companies use it?
Yes — by appointing a Dutch fiscal representative who holds an Article 23 licence.