When importing goods from a non-EU country, you are required to pay 21% VAT on the transportation costs plus the value of the goods upon importation. However, you can deduct this VAT as input tax from the Tax Authorities. Article 23 is a permit that you can apply for from the Tax Authorities. With Article 23, the VAT is shifted, and you don't have to pay it immediately to the customs (in this case, us, as we advance the amount to the customs and invoice it directly to you). Article 23 can be applied to all types of transportation.
You can apply for Article 23 by sending a letter to the tax office. You need to provide certain information and meet the requirements. Below you can see what these requirements are. The Tax Authorities will make a decision within 8 weeks. The customs will also need to verify it, which can take up to 8 weeks.
IMPORTANT: Article 23 applies only to the VAT on importation that you need to pay on your second Boloo Forwarding invoice, the customs invoice.
The requirements for an Article 23 permit are:
You reside as an entrepreneur in the Netherlands or are established there.
You regularly import goods from non-EU countries.
You keep a separate administration that clearly shows the amount of VAT you have to pay on importation.
We have prepared a template for you. You just need to fill in your own details. Send the application to the nearest tax office in your area. You can find the nearest tax office through this website.