What is the Article 23 Import License in the Netherlands?

If you import goods into the Netherlands, an Article 23 license can provide a significant cash flow and administrative advantage. This guide explains what the license does, who’s eligible, and how we can help you apply.

What Is the Article 23 License?

The Article 23 license (or Artikel 23 vergunning) is a special import VAT deferment scheme in the Netherlands. It allows you to reverse charge import VAT—meaning you don’t pay VAT upfront at customs and reclaim it later.

The Article 23 license (or Artikel 23 vergunning) is an import VAT deferment scheme available in the Netherlands. It allows you to reverse charge import VAT—meaning you don’t pay VAT upfront at customs and reclaim it later.

Instead, you defer the VAT payment and report it in your Dutch VAT return. This usually results in a zero cash outlay.

Key Benefits

• Cash Flow Advantage. No upfront VAT payment at the border. You declare and deduct the VAT in the same VAT return.
  
  

• Administrative Efficiency. Less paperwork and fewer steps compared to reclaiming VAT via traditional methods.
  
  

• Faster Customs Clearance. Customs processing is typically smoother when the license is used.

Who’s Eligible?

To be eligible, your business must:

• Be VAT-registered in the Netherlands

• File Dutch VAT returns (monthly or quarterly)

• Have a good compliance history with the Dutch Tax Authority

Important for non-Dutch businesses:
If your company is not established in the Netherlands (whether you're EU- or non-EU-based), you are required to appoint a general fiscal representative to apply for and use the Article 23 license.

Taxually can act as your fiscal representative as part of this process, subject to a separate service fee.

How to Apply

Step 1 – Contact Taxually
Before preparing documents, please reach out to us at hello@taxually.com or via chat. We’ll guide you through the process and help avoid delays.

Step 2 – Prepare Your Documents
 We’ll let you know what documentation is needed, which typically includes:

• Estimated turnover for the current year

• Description of imported goods and relevant commodity codes

• A brief summary of your business activities

• Power of Attorney (wet signature required)

Step 3 – Pay the Security Deposit
The Dutch tax authority requires a one-time security deposit based on your estimated import volume (with a minimum of EUR 5,000). This payment is made directly to the tax authority, not to your representative.

Step 4 – Processing & Approval
Applications typically take 8–12 weeks to process. Once approved, the tax authority will issue your official Article 23 license number.

Ready to Get Started?

If you'd like to benefit from the Article 23 license, our team can support you with the full process—from document preparation to fiscal representation.

Send us a message at hello@taxually.com or feel free to book a call or create a ticket and our team will be able to provide guidance.