Netherlands Import VAT Deferment and Refund Guide
Updated 2026-08-02
The Netherlands offers Article 23 deferment (verleggingsregeling), allowing importers to defer import VAT to their periodic VAT return instead of paying at customs. This eliminates cash flow impact. You need a Dutch VAT number and a deferment license from the Dutch Tax Authority (Belastingdienst).
Primary sources
This page is grounded in the primary materials below. Rules change, so open the source and confirm the current version before acting.
FAQ
What is Article 23 deferment?+
Article 23 allows businesses to defer import VAT payment. Instead of paying import VAT at customs, you report it as output VAT on your periodic return and simultaneously deduct it as input VAT, resulting in zero cash impact.
How do I apply for Article 23 license?+
Apply through the Dutch Tax Authority (Belastingdienst) using form 'Vergunning artikel 23'. You need a Dutch VAT number (BTW-nummer) and must demonstrate regular imports into the EU via the Netherlands. Processing takes 4-8 weeks.
Can I get a refund of Dutch import VAT?+
With Article 23, there's no import VAT to refund as it's deferred. Without Article 23, non-EU businesses can claim import VAT refund through the 13th Directive procedure, though this is complex and slow. EU businesses can claim via their home country return.
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