The 21% VAT is settled at the border as hard cash. For every €100,000 imported, €21,000 is locked for up to 90 days.
Tax Deferral & IOR
Dutch Article 23 allows designated companies to defer import VAT until the quarterly declaration — instead of settling it as hard cash at the border. We activate this licence in your name, coordinating with a Dutch fiscal representative and IOR partner registered in the Netherlands, releasing 21% of CIF value as working capital on the day of clearance.
Deliverables
Dutch Art. 23 licence active (VAT deferred to quarterly declaration)
Importer of Record (IOR) in the Netherlands
OSS fiscal representation · VCS · multi-country VAT registration
Proceso de activación
01
IOR structure setup
We design and activate your IOR structure in the Netherlands: registration of your entity or appointment of an IOR partner from the 4J Lab network, EORI number issuance and Art. 23 licence activation.
02
First clearance with deferred VAT
Your first import clears with zero VAT cash outlay at the border. The amount is declared in the quarterly OSS settlement, not as cash at the point of entry.
03
Ongoing tax representation
We manage OSS declarations, VAT registration in states where you hold FBA stock, and any tax inspections with the Dutch Tax Authority.
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