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The VAT Deferment Scheme: Explaining Article 23

In the world of VAT, when something seems too good to be true, it usually is. Is this the case with the import VAT scheme in The Netherlands? The Netherlands is allowing traders to import goods from outside the European Union (EU) immediately and only pay import VAT at a later stage during their standard VAT return. Is there a catch? Let’s find out.

Source VATit

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