Fiscal Representation
Eliminate the 21% upfront VAT burden and improve cash flow instantly
Quick Answer
Access Article 23 VAT Deferment via our General Fiscal Representation. Eliminate the 21% upfront VAT burden at the border and improve cash flow instantly.
February 2026 Update
Article 23 VAT Deferment rates and procedures current as of February 2026. Dutch VAT rate remains 21%. Source: Dutch Tax Authority (Belastingdienst), Government of the Netherlands.
What is Article 23 VAT Deferment?
The most powerful tool for Indian D2C brands entering the EU market is the Article 23 VAT Deferment license. This Dutch fiscal mechanism transforms your import cash flow.
Standard Rule vs. Article 23 Rule
Standard Rule
Pay 21% VAT at the border. This creates an immediate cash flow burden for importers.
Article 23 Rule
VAT is recorded as a “reverse charge” in the periodic return. Net effect on cash flow: Zero upfront burden.
General Fiscal Representation
eufta.in obtains Dutch VAT numbers for exporters and manages all quarterly filings, removing the need for a local Dutch office. This service converts complex fiscal requirements into a simple monthly retainer.
- Dutch VAT number registration and management
- Quarterly VAT return filing
- Article 23 license application and maintenance
- No requirement for local Dutch office
Service Pricing
Fiscal Representation Retainer
Monthly retainer for Article 23 management
€150
per month
Market rate: €250+
40% savingsArticle 23 VAT Savings Calculator
Calculate your cash flow improvement
Standard
Pay 21% at border
Article 23
Reverse charge
Real-World Example
This improves working capital and eliminates border payment delays.
Article 23 VAT Deferment FAQ
Common questions about fiscal representation and VAT deferment in the Netherlands
QWhat is Article 23 VAT Deferment?
What is Article 23 VAT Deferment?
Article 23 VAT Deferment allows importers to defer the 21% VAT payment at the border. Instead, VAT is recorded as a reverse charge in the periodic return, eliminating upfront cash flow burden.
QHow does General Fiscal Representation work?
How does General Fiscal Representation work?
eufta.in obtains Dutch VAT numbers for exporters and manages all quarterly filings, removing the need for a local Dutch office. We act as your fiscal representative in the Netherlands.
QWhat are the benefits of Article 23?
What are the benefits of Article 23?
The main benefit is cash flow improvement. Instead of paying 21% VAT upfront at the border, you record it as a reverse charge in your periodic VAT return. Net effect on cash flow: Zero upfront burden.
Ready to Eliminate Upfront VAT?
Contact us to set up your Article 23 VAT Deferment and General Fiscal Representation
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