VAT, bookkeeping and payroll
Article 23 Licence and Fiscal Representation in the Netherlands
For importers, foreign groups and their advisers
Import without paying VAT at the border, on the route your group's structure allows, with the security and the official timelines known first.
- No VAT at the border: declared and deducted on the return
- Own Dutch company or a licensed fiscal representative
- No state fee published: the security is the requirement
- Belastingdienst decision time: 8 weeks
Import VAT deferral for foreign importers and Dutch companies
Without the licence, import VAT is paid to Customs on the import declaration and recovered later as input VAT; a foreign company's return is due two months after the period. With it, the VAT is declared on the periodic return and, with a full right of deduction, deducted on the same return, under article 23 of the VAT Act (in force 1 January 2026).
We settle the route first, prepare the files and arrange the representation with a licensed fiscal representative where you import as a foreign company: for importers inside and outside the EU, foreign groups and their advisers. Registration is separate: VAT registration for a Dutch BV follows the same route question.
What's included
Eight parts, each tied to the rule that sets it.
Route decision
Own company established in the Netherlands, or a foreign company importing through a fiscal representative; the compulsory cases checked first.
Licence type
General or limited representative, set against where your goods go after import. We state the conditions; the choice stays yours.
The file
Your written authorisation, company data, the figures that size the security and evidence of regular imports, prepared from what you supply.
The representative's licence request
Prepared where the named representative holds no licence yet. The inspector checks the conditions of art. 24c(3) of the VAT implementing decree.
The security
Sized on the monthly VAT base, its form chosen, the file lodged with the receiver. A bank or another guarantor issues it, not us.
The article 23 request
Filed by the general representative for you, or by your established company. On grant, a start date and a VAT identification number.
Import set-up
Your VAT number or the representative's sub-number, a copy invoice and transport papers on each declaration, and an EORI number for Customs.
Running it
The return on which import VAT is declared and deducted, quarterly filing, the records, and the security as volumes change.
Own Dutch company or a fiscal representative
Article 18 of the VAT regulation asks three things: establishment or a fiscal representative here, regular imports, and records that show the import VAT simply.
A Dutch company applies itself
A Dutch BV, or a branch that is a real permanent establishment, meets the first condition and applies to its own tax office. That route runs through Dutch subsidiary setup or our branch registration service.
A foreign company uses a representative
With no residence, establishment or permanent establishment in the Netherlands, a company cannot apply for the licence itself; its fiscal representative applies. It stays a foreign entrepreneur, liable for its own tax.
What does not count
A storage space or goods depot is not a permanent establishment, so stock at a Dutch warehouse is not enough. Nor can a foreign company's Dutch branch act as the parent's fiscal representative.
When representation is compulsory
Two cases in art. 24d: intra-Community distance sales by a seller from a third country without a mutual-assistance instrument, outside the Union scheme (general representative); excise, bulk and mineral-oil supplies at 0 percent (general or limited).
- Established in the Netherlands (Dutch BV or a real permanent establishment)?Applies to its own tax officeFiscal representative needed; a Dutch branch cannot be the parent's representative
- Is the only Dutch presence a warehouse or goods depot?Not an establishmentCheck the establishment test above
- Are the goods sold on as distance sales after import?General representativeGeneral or limited representativeCompulsory cases: art. 24d of the VAT implementing decree
- Does the business use the small businesses scheme (KOR)?Licence not availableLicence route remains open
How the article 23 licence is obtained
Eight steps; every time below is a published Belastingdienst figure.
Route and licence type
Own company or representative, general or limited; the compulsory cases, the warehouse point and the small businesses scheme (KOR) exclusion checked. No official time is published.
The file
Authorisation, company data, security figures, request data and evidence of regular imports: you supply, we prepare. No official time is published.
The representative's licence
, where the named representative holds none. A limited representative's existing article 23 licence serves all its clients, so this step can fall away.
The inspector's check
The conditions of art. 24c(3), including no tax or customs conviction in the past five years. The Belastingdienst acknowledges within 10 working days and handles the request within 8 weeks.
The security
The inspector sets the amount and the receiver accepts the form; only then is the licence issued. No official time is published for a guarantee.
The article 23 request
Filed by the general representative for you, or by your established company. The Belastingdienst decides within 8 weeks and sets a start date and a VAT identification number.
Imports under the licence
Each declaration carries your VAT ID (general) or the representative's sub-number (limited), with a copy invoice and transport papers. No VAT at the border.
Each VAT period
The import VAT is declared and deducted on the same return, under a limited licence on the representative's own. An annual filer moves to quarterly returns.
Official service times, not statutory terms.
- Route and fileYou supply, we prepareNo official time is published
- Representative's licence requestBelastingdienstAcknowledged within 10 working days, handled within 8 weeks
- Security gateInspector sets the amount; receiver accepts the formNo licence is issued before the form is accepted
- Article 23 requestBelastingdienst decidesDecision within 8 weeks, with a start date and a VAT identification number
- Imports under the licenceVAT ID or sub-number on each declarationNo VAT at the border
- Each VAT periodDeclared and deducted on the same returnAnnual filers move to quarterly returns
Own company or a representative: which route is open to you?
Establishment decides the route. Tell us where your companies sit and where the goods go; we set out which routes the rules leave open.
General or limited fiscal representative
The licence type decides registration, liability and the security. A distance sale after import needs a general representative.
General and limited representative side by side. Sources: Uitvoeringsbesluit omzetbelasting 1968, art. 24c, the policy decree on fiscal representation (in force 1 January 2023) and the Belastingdienst.
| Point | General licence (algemene vergunning) | Limited licence (beperkte vergunning) |
|---|---|---|
| What it covers | All your taxable supplies, intra-Community acquisitions and imports, except where a limited representative is appointed | Six transaction types in law: the import; the supply following it (not a distance sale); 0 percent supplies under Table II a, items 7 or 8; the intra-Community acquisition before such a supply; the 0 percent onward supply under items 2 or 6; the item 7 or 8 supply to you and its next supply |
| Your registration for Dutch VAT | Required, with Kantoor Buitenland in Heerlen | Not required |
| Representatives per client | One | Several allowed; one flow of goods, import and onward supply, stays with one limited representative |
| The article 23 licence | Applied for per client, on your Dutch VAT ID | One licence for all its clients, on its own sub-number (usually a B02 number) |
| Number on the import declaration | Your Dutch VAT identification number | The representative's sub-number |
| Where the import VAT is declared | Your return, filed by the representative | The representative's own periodic return |
| Security | Per client; a collective security may be asked for | One security for all its clients |
| Representative's liability | Jointly liable per calendar year for tax, interest and administrative fines, capped at the security | Jointly liable for the tax on the covered transactions, with no cap in the article; continues after the pooled security is used up |
| Distance sales after import | Possible | Not possible: a general representative is needed |
Security, timelines and what you supply
No state fee is published for either licence. The security is the requirement, returned once the VAT it covers is final.
State-side requirements and your inputs, 2026. Sources: the policy decree Omzetbelasting, fiscaal vertegenwoordiging, the VAT Act and its implementing rules, the Belastingdienst and business.gov.nl.
| Item | What applies | Source |
|---|---|---|
| State fee | None published for the representative's licence or the article 23 designation | Policy decree; Wet OB 1968; Uitvoeringsbesluit OB 1968 |
| Security base | Average monthly VAT before input VAT, at 21 or 9 percent, on all covered transactions; 12 months of history or an estimate; a forecast deviation over 25 percent is taken into account | Policy decree, section 5.2 |
| Security norm | 5 percent of the base per licence; at least EUR 5,000; at most EUR 100,000 (category 1: bulk goods, semi-finished goods, means of production) or EUR 500,000 (category 2: consumer goods, and mixed flows); higher at increased fraud risk | Policy decree, section 5.3, in force 1 January 2023 |
| Worked example in the decree | Base EUR 1,680,000, security EUR 84,000 | Policy decree, annex I |
| Accepted forms | Surety (borgstelling), bank guarantee from an institution the Belastingdienst accepts, mortgage, pledge, cash deposit | Policy decree, section 5.1 |
| How long it is held | Until the VAT it covers is final: five years after the end of the calendar year of the debt, longer under appeal | Policy decree, section 5.4; art. 20(3) AWR |
| Who may be a representative | Established in the Netherlands; no tax or customs conviction in the past five years; records meeting the conditions; the security set | Art. 24c(3) Uitvoeringsbesluit OB 1968 |
| Official times | Representative's licence: acknowledgement within 10 working days, handled within 8 weeks. Article 23 request: decision within 8 weeks | Belastingdienst |
| Rate the import VAT is computed at (2026) | 21 percent; 9 and 0 percent for the goods in Tables I and II | Art. 9(1) Wet OB 1968 |
| What you supply for the representative | Written authorisation (machtiging); name, address and seat; nature of the business; home-state VAT ID if established in another EU state; expected start date and volumes; the figures that size the security | Art. 24c Uitvoeringsbesluit OB 1968; policy decree |
| What you supply for the request | VAT ID and VAT tax number; trading name; kind, value and origin of the goods; imports a year; evidence of regular imports such as order confirmations, purchase invoices or import documents; registration for a general representative's client; an EORI number | Belastingdienst; business.gov.nl |
Problems we solve
What importers ask us before the first shipment.
- "We use the small businesses scheme."
Article 23 does not apply to a business using the KOR exemption (art. 23(5) Wet OB). The choice between the two is made before the request goes in.
- "Our filing calendar will change."
An annual filer may no longer file an annual return once it holds the licence; quarterly returns follow. We set the calendar from the start date.
- "We also import excise goods."
Excise duty on imported goods cannot be deferred through a fiscal representative. The cash for it is planned apart from the VAT.
- "Our goods go on to consumers in other EU states."
A distance sale after import cannot run through a limited representative. Where your flows include one, a general representative is needed.
- "Our forwarder made a mistake."
Misuse, by the holder or by the carrier of the goods, is a ground to withdraw the designation and refuse a new one. The set-up fixes each declaration's papers.
Not sure which licence type your flows need?
The licence type follows where the goods go after import. Map the flows with us before a representative is chosen.
Keeping the licence, and where the service stops
Who decides what, and what sits outside this service.
- The inspector decides the licence and the designation; the receiver, the security's form
- The licensed representative holds the licence and the joint liability; you remain liable for your own tax
- A bank or another guarantor issues the security; we do not
- Customs formalities and excise duty sit outside this service
- An authorised representative (gemachtigde) is not a fiscal representative; returns and books are bookkeeping services in the Netherlands
- Records must show the import VAT simply; the accounts side is in Dutch GAAP versus IFRS for a BV
- A higher security applies at once, a lower one after the open years; withdrawal on request, breach or lapse
Audit Requirements in the Netherlands
The guide to when a Dutch BV's annual accounts need a statutory audit.
Why work with us
Elif Demir, Compliance, licensing and founder permits lead, Amsterdam. Turkish, Dutch, English.
From our practice: on every file the structure question is settled before any request is drafted. A foreign company cannot apply in its own name, a Dutch warehouse does not make it established, and a branch cannot represent its parent.
Frequently asked questions
Can a foreign company apply for an article 23 licence in its own name?
No. A foreign company with no residence, establishment or permanent establishment in the Netherlands cannot apply itself, according to the Belastingdienst; its fiscal representative applies. A company established in the Netherlands, such as a Dutch BV or a branch that is a real permanent establishment, applies to its own tax office.
Is there a government fee, and how large is the security?
No state fee is published for the representative's licence or the article 23 designation. The security is 5 percent of the average monthly VAT base per licence, at least EUR 5,000 and at most EUR 100,000 or EUR 500,000 by category of goods, under the policy decree in force from 1 January 2023. Our fee is on request.
When is the security returned?
Not before the VAT it covers is final. The power to issue an additional assessment lapses five years after the end of the calendar year in which the tax debt arose, and later if an assessment is under appeal. Until then the security stays in place, and a reduction waits for those open years to run.
Who is liable if the VAT is not paid, the client or the representative?
The client always remains liable for its own tax obligations. A general representative is also jointly liable, per calendar year, for tax, interest and administrative fines up to the security set. A limited representative is jointly liable for the tax on the covered transactions, with no cap in the article.
Can we use the licence under the small-business scheme (KOR)?
No. Article 23(5) of the VAT Act excludes a business that applies the exemption of the small businesses scheme, the KOR. The two cannot run together, so a business choosing between the scheme and the licence makes that choice before the article 23 request is filed with the tax office.
Does the licence change how often we file VAT returns?
Yes, for an annual filer. Once a business holds an article 23 licence it may no longer file an annual VAT return and moves to quarterly returns, according to the Belastingdienst. The import VAT is then declared, and deducted where the right of deduction is full, on each periodic return.
Does article 23 also defer excise duty?
No. Under the policy decree on fiscal representation, excise duty on imported excise goods cannot be shifted through a fiscal representative at import. Article 23 moves only the import VAT to the return. Excise and customs formalities sit outside this service, and the cash for excise is planned separately.
Does stock at a Dutch warehouse make our company established in the Netherlands?
No. A storage space or goods depot is not a permanent establishment, according to the Belastingdienst, so stock held at a Dutch logistics provider does not make the company eligible on its own. Without a residence, establishment or permanent establishment here, the company needs a fiscal representative for the licence.
What is article 23 in the Netherlands?
Article 23 of the Dutch VAT Act lets a designated entrepreneur declare import VAT on its periodic return instead of paying it at import. The tax falls due at the moment of import. With a full right of deduction it is deducted on the same return, so on balance no VAT is paid on the import.
Can I claim back import VAT?
Yes. Without the licence, import VAT is paid to Customs on the import declaration and deducted later as input VAT on the return. A foreign company's return is due two months after the period, one month for a company established in the Netherlands. An article 23 licence removes that gap between paying and deducting.
What does fiscal representation mean?
A business with no residence, establishment or permanent establishment in the Netherlands may appoint a fiscal representative for its Dutch VAT. The representative must be established in the Netherlands and hold a licence from the inspector. Customs forwarding agents often act in that role, and the client stays liable for its own obligations.
What is general fiscal representation in the Netherlands, and how does a limited representative differ?
A general representative acts for all the client's Dutch VAT matters; the client registers for Dutch VAT and has one general representative. A limited representative acts for six transaction types around imports, the client does not register, and several may be appointed. Liability, the security and the article 23 licence differ too.
Is a fiscal representative mandatory in the Netherlands?
Only in two cases set by the VAT implementing decree: intra-Community distance sales by a seller from a third country without a mutual-assistance instrument, unless it uses the Union scheme, and specified supplies of excise, bulk and mineral-oil goods. Otherwise it is optional, but it is a foreign company's only route to the licence.
How long does the application take?
The Belastingdienst acknowledges a representative's licence request within 10 working days and handles it within 8 weeks, and decides an article 23 request within 8 weeks. These are its published service times, not statutory terms. The licence is issued only after the receiver accepts the security, and no official time exists for issuing a guarantee.
Does a Dutch BV need a fiscal representative to get an article 23 licence?
No. A company established in the Netherlands meets the establishment condition itself and applies to its own tax office. It must still import goods regularly and keep records from which the import VAT can be established simply. Whether a group forms a Dutch BV for that purpose is its own decision.
Ready to import without paying VAT at the border?
Tell us where your companies are established and where the goods go; we reply with an article 23 licence plan.
- Name
- Company
- Where is the importing company established?
- Does the group have a Dutch company or branch?
- Are goods sold on to consumers in other EU states?
- Are excise goods involved?
- Is a fiscal representative already appointed?
Confirmation: Thank you, we reply to the email address you gave.