Many international businesses are familiar with the Dutch Article 23 license, which allows importers to defer VAT payment when importing goods into the Netherlands. This mechanism helps improve cash flow by allowing companies to declare and deduct import VAT in the same VAT return, without having to make an immediate payment at the time of customs clearance.
Table of Contents
Latest Posts in "Netherlands"
- VAT and School Building Transfers: Economic Activity, Consideration, and Legal Certainty in Dutch Case Law
- New policy note on intermediation in share transactions
- No Excuse for Unpaid VAT Without Filing Invitation; Fine Upheld but Reduced to €1,500
- No VAT Deduction for Exempt Rental by Partnership to BV, Court Den Bosch 2025
- Penalty for payment of additional VAT assessment reduced due to incidental negligence
