Want to know everything about VAT when importing goods?

import advice by van oers

Import VAT

What rules apply when you purchase goods or services in other countries? This page explains the rules for VAT and acquiring goods and services from abroad.

VAT and EU countries

Generally, the goods and services that you buy from businesses in other EU countries are taxed in the Netherlands. For services, the supplier mostly – though not always! – reverse-charges the VAT to you. With goods, the supplier mostly – again, not always! – charges you 0% VAT. In either case, you must calculate the VAT yourself and declare it in the usual manner. You may also deduct it as input VAT. However, some exceptions exist to these rules, and it is important to make sure that you understand precisely what the rules are when you acquire goods or services in other EU countries.

VAT and non-EU countries

If you acquire services from businesses in non-EU countries the VAT is also generally reverse-charged to you. You must then calculate that VAT yourself, and if you meet the applicable conditions you may deduct it as input VAT. If you acquire goods in non-EU countries, you need to complete an import declaration and declare the VAT. The VAT is then deductible in your VAT return, assuming that you satisfy the relevant conditions. You may also declare the VAT upon import in your VAT return. If you choose this course of action, you must apply to the tax authorities in writing for a ‘article 23 permit’ (artikel 23-vergunning).

import advice by van oers

Issues to bear in mind

The VAT that is reverse-charged to you and the VAT on intra-Community acquisitions of goods is generally deductible as input VAT in the same VAT return;

​If you import large volumes of goods, obtaining a article 23 permit will mean that you do not have to prepay the VAT.

VAT: questions and further information

Feel free to contact our specialists with your questions. We can also help you to apply for a article 23 permit. Please complete the form to contact us. One of our specialists will contact you within two working days.

Thijs Bijlard
Thijs Bijlard | Tax director
Want to know more about VAT when importing goods?
Fill out the contact form or leave a call-back request. The introductory meeting is always free of obligation and free of charge.
Contact us Call me back