What is the Dutch Article 23 VAT license?

Article 23 is a Dutch import VAT deferment license that allows importers to account for import VAT in their periodic VAT return rather than paying it upfront at customs. This is a significant cash-flow benefit and makes the Netherlands attractive as an EU import hub.

BTW (Belasting over de Toegevoegde Waarde) is the Dutch term for VAT. The standard rate is 21%, with a reduced rate of 9% for food, books, and medicines.

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VAT Registration Guide

VAT Registration in Netherlands

Everything you need to know about Netherlands VAT — registration, filing requirements, and compliance for foreign businesses in 2026.

21%

Standard VAT Rate

2–4 weeks

Registration Time

Optional

Fiscal Rep (non-EU)

EUR

Currency

Netherlands VAT Overview

Netherlands administers VAT through the Belastingdienst. The standard rate is 21%, with reduced rates of 9%.

For non-EU companies the registration threshold is zero — register from your first taxable transaction. EU companies benefit from the €10,000 pan-EU OSS threshold for B2C cross-border sales.

Who Needs to Register?

Non-EU companies

Must register from the first taxable supply in Netherlands. No threshold. Fiscal representative is not legally required but recommended.

EU companies — B2C distance sales

Can use EU One Stop Shop (OSS) up to €10,000 total EU B2C sales. After that, register locally or use OSS.

Amazon FBA sellers

If goods are stored in Netherlands warehouses, local VAT registration is required immediately — no threshold.

SaaS & digital service providers

Selling B2C to Netherlands customers requires accounting for local VAT via OSS or direct registration.

Fiscal Representation in Netherlands

Optional. A fiscal rep can obtain a VAT deferment license (Article 23 license) for import VAT — a significant cash-flow benefit.

Filing Requirements

Filing Frequency

→Quarterly (most businesses)

→Monthly (large taxpayers)

→Annual (very small)

Intrastat Thresholds

Arrivals€1,000,000

Dispatches€1,000,000

VAT Number Format

NL + 9 digits + B + 2 digits (e.g. NL123456789B01)

Key Rules in Netherlands

•Article 23 license for import VAT deferment — unique competitive advantage

•Rotterdam as EU's largest port — high import activity

•Dutch holding structures often used for EU business

•Low penalty regime vs France/Italy

•Belastingdienst known for cooperative compliance approach

Penalties for Non-Compliance

Late Filing

Up to €5,278

Late Payment

4% per year (belastingrente)

FAQ — Netherlands VAT

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