{"id":102646,"date":"2026-08-03T06:57:15","date_gmt":"2026-08-03T06:57:15","guid":{"rendered":"https:\/\/fiscalrepresentation.londenholland.nl\/?p=102646"},"modified":"2026-08-29T06:21:50","modified_gmt":"2026-08-29T06:21:50","slug":"fiscal-representation-article-23-vat-deferment","status":"publish","type":"post","link":"https:\/\/fiscalrepresentation.londenholland.nl\/nl\/fiscal-representation-article-23-vat-deferment\/","title":{"rendered":"Explanation list"},"content":{"rendered":"
    \n
  1. Introduction: What is Fiscal Representation?<\/span><\/strong><\/li>\n<\/ol>\n

    In the complex landscape of international trade, Fiscal Representation serves as a vital bridge for businesses seeking to operate within the European Union. Acting as your local partner, a fiscal representative handles all VAT responsibilities on your behalf, ensuring seamless compliance and efficiency. <\/span><\/p>\n

    Crucially, this service is not limited to non-EU businesses; it is equally essential for EU-established companies that are not established in the Netherlands but choose to import goods through Dutch ports. This mechanism allows international companies to trade and operate through the Netherlands without the necessity of establishing a full legal entity, In doing so, VAT compliance is no longer merely a cost item but becomes a strategic advantage for the organisation.<\/span><\/p>\n

      \n
    1. Article 23: A Unique Dutch VAT Advantage<\/span><\/strong><\/li>\n<\/ol>\n

      Under the Dutch turnover act 1968, Article 23 offers a specific benefit for importers. Instead of paying import VAT immediately at the border, businesses can report this VAT in their periodic Dutch VAT return. This creates a clear cash flow advantage, because otherwise you need to wait 3 \u2013 6 months before the VAT is repaid.<\/span><\/p>\n

      Practical Case Study:<\/span><\/strong><\/p>\n

      Imagine a non-Dutch company importing specialized machinery with a total value of \u20ac1,000,000<\/strong>.<\/span><\/p>\n