Netherlands Import VAT Deferment

The Netherlands Import VAT Deferment scheme offers an invaluable financial tool for businesses engaged in import activities, yet it remains a largely unexplored area for many. Its potential to positively impact cash flow by deferring VAT on imported goods is significant, but its implementation is not without challenges.

The required bank guarantee from a Dutch bank, the calculation of the deferment based on estimated turnover and the Dutch VAT rate, as well as the possible obligation for certain commodities to be VAT deferred, are factors to be considered.

The discussion that follows aims to shed light on these complexities, inviting further exploration into the nuances of this scheme and its potential benefits to businesses operating within the Netherlands’ import landscape.

Key Takeaways

  • Importers in the Netherlands have the option to defer import VAT through the VAT deferment scheme.
  • To qualify for deferment, importers must provide a bank guarantee from a Dutch bank.
  • The amount of the bank guarantee is determined based on estimated turnover and the Dutch VAT rate.
  • Import VAT deferment is applicable for certain commodities and can be beneficial for importers in managing their cash flow.


The Netherlands Import VAT Deferment scheme offers notable benefits to importers, with key aspects warranting careful consideration.

For a comprehensive understanding, we will analyze the scheme’s essential details and provide expert advice on its optimal utilization.

This analytical overview aims to equip importers with the necessary knowledge to navigate this complex fiscal landscape effectively.

Key Deferment Scheme Details

Frequently, importers leverage the Netherlands’ VAT deferment scheme, appointing a Limited Liability Fiscal Representative, bypassing VAT registration in Holland, improving cash flow and optimizing operations.

Key details include:

  1. Deferment is compulsory for certain goods imported into the Netherlands.
  2. Article 23 permit allows VAT deferral, enhancing cash flow for companies importing goods.
  3. Dutch tax representative ensures compliance with customs duties, providing reliable business operations.

Advice on Deferment Scheme

Navigating the intricacies of the VAT deferment scheme, importers in the Netherlands can optimize their business operations by appointing a Limited Liability Fiscal Representative, a role typically fulfilled by licensed Dutch-resident accountants or lawyers, to handle Dutch VAT registration. This deferment scheme allows businesses to manage the payment of import VAT efficiently, particularly when importing goods from non-EU countries.

 Pros and Cons of Deferment Scheme
AdvantagesDefer VAT due, optimize cash flow
RequirementsArticle 23 License, Dutch Bank Guarantee
DisadvantagesLimited to certain goods imported
RepresentativeCan handle Dutch VAT registration
ConsiderationsImpact on cash flow, cost of fiscal representative

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Frequently Asked Questions

What Is Deferred VAT on Imports?

Deferred VAT on imports is a mechanism that allows importers to postpone payment of import VAT during customs clearance. This aids in improving cash flow, simplifying the import process, and ensuring a smooth global supply chain.

What Is Postponed VAT Accounting in the Netherlands?

Postponed VAT accounting in the Netherlands is a scheme allowing importers to delay import VAT payment until filing their VAT return, enhancing cash flow and simplifying the import process, provided certain legal requirements are met.

Is There VAT on Imports to the Netherlands?

Yes, VAT is applicable on imports to the Netherlands. However, options like appointing a Limited Liability Fiscal Representative or obtaining a Dutch VAT number can facilitate deferment or efficient handling of this tax obligation.

What Is the VAT Deferment?

VAT deferment is a financial facility that allows importers to delay the payment of import VAT. Instead of paying at the border, the VAT is paid when filing their VAT return, improving cash flow.


In conclusion, the Netherlands Import VAT Deferment scheme is an essential financial tool for importers, offering significant cash flow benefits. Despite the requirement of a Dutch bank guarantee, its advantages make it a worthwhile consideration in strategic planning.

Staying updated with changes in Dutch VAT legislation through platforms like Avalara’s VATlive can optimize its utilization. Further, tailored solutions for VAT compliance can amplify these benefits, aiding businesses in successful international trade.

Barry Caldwell

Barry Caldwell

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