Yes, a non-resident business may be able to use an Article 23 arrangement through a fiscal representative. A Dutch VAT number on its own does not activate it. The Dutch Tax Administration says a foreign entrepreneur cannot apply directly; the route depends on the representative and the permit being used. Confirm that arrangement before you cost an import on the assumption that no VAT payment will be required at customs. [1]
If your business is based outside the Netherlands and you plan to hold Dutch stock, settle the import arrangements before shipping. Tell us who will import the goods and where you will sell them afterwards. Article 23 concerns Dutch import VAT; subsequent sales in the Netherlands, Germany or France still need their own VAT treatment.
Start with the importer on the paperwork
Before asking for a quote, identify the legal entity buying the goods, the entity named on the import documents, who owns the stock after clearance, and who invoices the customer. Write down the actual flow for one shipment. A forwarder's short description of a service is not enough to settle those questions.
You can start with one shipment rather than a lengthy business plan. Sharing the same buyer, importer and stock-owner details with your VAT adviser and customs provider helps avoid preparing documents for different entities.
General and limited representation are different arrangements
The current Dutch-language guidance distinguishes two routes. A general fiscal representative can apply for an Article 23 permit on behalf of the foreign business. With limited representation, it may be possible to use the representative's permit instead. The guidance also treats VAT registration differently under the limited route, so do not assume every arrangement requires the same registration setup. [1]
For general representation, the Tax Administration separately explains that the foreign client must be registered and that the representative files using the client's Dutch VAT identification number. [2] Ask the proposed provider which route is being offered, whose permit covers the shipment, and what transactions their engagement includes.
Postponing the payment is not removing VAT from the transaction
Article 23 moves the import VAT accounting into the VAT return rather than requiring the normal upfront payment at import. [1] That distinction matters when preparing a cash-flow forecast: an accounting arrangement still needs the correct permit, documents and return handling.
Keep the import entry, supplier invoice and stock records together. Ask your adviser to explain any deduction entitlement for your particular business. Do not treat “no upfront VAT” as a promise of a tax saving, or as evidence that every later movement of the goods is covered.
Get the scope in writing before the container is booked
A useful engagement discussion covers the first shipment, later local sales, stock moved to another country, returns and any change of selling entity. Confirm who handles each part of that flow and who receives the documents, then have the tax treatment checked against those transactions.
Ask who will check the shipment before clearance and who will give you the filing records afterwards. Keep fees, required security and acceptance conditions in the written proposal. There is little value in a low headline handling fee if nobody has agreed to deal with the transaction your business actually plans to make.
How JWhelp can help
We provide Netherlands company formation, VAT registration and ongoing VAT filings. Send us your proposed importer, current registration status and a simple stock-and-sales flow, and we can scope the relevant company and VAT work with you.
Whether an Article 23 fiscal representation arrangement is available, who would legally act as representative, and what security or fees apply must be confirmed before engagement. Your engagement must identify the legal representative and the permit arrangement before you rely on it for an import.
Email contact@jwhelp-eu.com with the subject “Netherlands VAT and Article 23 enquiry”. You can describe the shipment first; do not email account passwords or unredacted identity documents.
Sources and verification date
Official guidance checked: 2026-10-22. Your importer, permit coverage and deduction position need to be confirmed for the transactions you plan to make.
- Dutch Tax Administration: Article 23 for foreign entrepreneurs, including general and limited representation
- Dutch Tax Administration: general fiscal representation and the client's VAT registration
Before engagement: Importer identity, deduction entitlement, fiscal representative acceptance, permit coverage, security and fees require a case-specific review.