Can Every Entrepreneur Deduct Import VAT?

Import VAT is not automatically deductible when goods are imported; if the importer is not the owner of the goods, deductibility must be carefully assessed.
Under EU case law, including the Weindel decision, import VAT can generally be deducted only if there is a direct and immediate link with the importer’s own taxable output and the import costs are passed on in the price of those taxable transactions.
Common mistakes include service providers importing goods for clients and claiming deduction, Dutch group companies importing goods owned by foreign affiliates, and customs representatives claiming input VAT deduction when they are not the owner/importer.
For active inward processing and consignment arrangements, Dutch policy currently allows deduction for the processor or consignee under certain conditions, but this may need to be reconciled with EU case law.
Incorrect assessment of the right to deduct import VAT can lead to significant additional assessments.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.