Reverse-charge
mechanism
on import

we are happy to take care of any VAT registrations in the Netherlands and filing your Dutch VAT returns.

Normally when you import goods into the EU, you need to file a VAT return and pay the import VAT due immediately. If you have the right to deduct input VAT, you can reclaim the VAT paid in your subsequent VAT return. There is a timing difference between the moment of paying the VAT (at the moment of the import declaration) and the moment reclaiming the VAT paid (at the moment of the subsequent VAT return of the purchaser), which can result in a (serious) cash flow disadvantage.

Under certain conditions it is possible to request a so called “article 23 permit”. With this permit the VAT does not become payable at the moment of the import declaration, but at the moment of the subsequent VAT return. This will resolve the timing difference between the moment of paying the VAT and reclaiming the VAT paid. Since it will often involve large amounts of VAT, the article 23 permit can create a significant benefit for companies importing goods into the EU.

Please contact us if you want us to assist in requesting such article 23 permit with the Dutch tax authorities.

Apart from the article 23 permit, we are also happy to take care of any VAT registrations in the Netherlands and filing your Dutch VAT returns.


Very complex tax type

Tim Bestebroer: "Most entrepreneurs must charge or pay VAT. But with all the exceptions that exist, VAT legislation is a very complex type of tax. If you only do business in the Netherlands, then it is still fairly well-arranged. If you also have to deal with international flows, the matter is a lot more complicated. The following questions are actually always central: “What kind of good or service do you sell?” And: “In which country is the service provided and for whom?” On this basis, it becomes clear which rate applies and who must pay VAT. To prove that, you must have the correct evidence. In addition, numerous other issues also play a role. Such as deduction of input tax, revision periods and invoicing requirements. Incorrect implementation of the VAT regulations can lead to substantial additional taxes. The following applies to VAT issues: every situation is unique and requires a specific expert approach."

What can we do for you?

Curious about what we can do for you? Or do you have more questions about the VAT? Please contact us, we will be happy to helping you out!

Tim Bestebroer

Tax advisor

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