Import VAT: buying goods from outside the EU

When you buy goods from outside the EU — whether stock for resale, equipment for your business, or materials — the Dutch customs authority assesses VAT at the border. Unlike a supplier invoice where VAT is itemized, import VAT is calculated as a percentage of the customs value and charged upfront. The good news: you can reclaim it. The better news: if you register for the article 23 vergunning, you can defer paying that VAT and claim it directly in your quarterly return, freeing up cash flow. This guide walks you through how import VAT works and how to manage it.

What is import VAT?#

Import VAT (invoer-btw) is the 21% VAT the Dutch tax office charges on goods crossing the EU border from outside. It applies to:

• Goods you buy from a supplier in the USA, China, India, or any non-EU country
• Stock you import for resale
• Equipment, tools, or materials for your business purchased abroad
• Samples, prototypes, or materials for your work

How it is calculated:

Import VAT is not a line item on an invoice. Instead, the customs authority calculates it on the customs value:

Customs value = Goods price + Shipping + Insurance to the EU border
Import VAT = Customs value × 21%

Example: You import equipment costing USD 1,000 with USD 200 shipping. Converted to EUR at the time of import (say, 1 USD = 0.95 EUR), the customs value is about EUR 1,140. The import VAT due is EUR 1,140 × 21% = EUR 239.40.

Import VAT vs. import duties#

Do not confuse import VAT with import duty (tariff). They are separate:

• Import duty is a trade tax (varies by product type, destination, and trade agreements). It applies to goods entering from outside the EU. Unlike VAT, you cannot reclaim it; it is a business cost.
• Import VAT is standard VAT on the imported value, charged at the EU border the same way as domestic sales tax.

Both are assessed at customs. Your forwarder or customs broker will calculate and declare both, and you will pay both — but only the VAT can be reclaimed.

Method 1: Pay import VAT upfront, then reclaim it#

The standard process:

1. Order goods from a non-EU supplier.
2. Customs assessment: When goods arrive at the border, customs calculates the import VAT (and duty).
3. You pay: You (or your broker/forwarder) pay the import VAT to Dutch customs. This is often added to the invoice from your customs broker.
4. Claim the deduction: In your next VAT return, you report the import VAT paid as voorbelasting (input VAT) and reclaim it.

Timing issue: You pay the VAT immediately at the border but reclaim it only when you file your quarterly return (usually 30 days after the quarter ends). If you import frequently, this can tie up significant cash.

Method 2: The article 23 vergunning (reverse-charge permit)#

If you import regularly and want to avoid pre-financing import VAT, you can apply for an article 23 vergunning (reverse-charge permit for imports). This allows you to:

• Not pay import VAT at customs upfront
• Claim the VAT directly in your VAT return as if it were an invoice from an EU supplier

Who can apply:

• Freelancers and businesses with a valid Dutch VAT-id
• Registered traders importing goods regularly
• Importers with a clean tax record

How it works:

1. You apply to the Belastingdienst for the article 23 permit (via Mijn Belastingdienst or your tax advisor).
2. Once approved, you notify your customs broker or the shipper.
3. When goods arrive, customs does not charge VAT because they see your permit.
4. You declare the import VAT yourself in your VAT return under the reverse-charge rules.
5. You claim the VAT as input tax in the same return.

Example:

Without the permit: You import EUR 10,000 worth of goods, pay EUR 2,100 in import VAT immediately, and wait until next month to reclaim it. With the permit: No cash outlay at the border. You report the EUR 2,100 as both output and input VAT in the same quarterly return, so it nets to zero. Your cash flow is unaffected.

When and how to reclaim import VAT#

If you paid import VAT upfront#

In your VAT return:

• Report the import VAT as voorbelasting (input VAT).
• Include the customs declaration or broker's invoice showing the amount.
• It reduces your net VAT payable in that quarter.

You must claim it in the quarter in which you received the goods and have the customs documentation in hand.

If you have the article 23 permit#

You declare the import VAT on the reverse-charge line of your return, usually in the section for intra-EU B2B supplies. Check your return instructions (Mijn Belastingdienst will show the relevant field).

Documentation and proof#

To reclaim import VAT, keep:

• Customs declaration (SAD) or export/import permit from customs
• Broker's invoice showing the import VAT charged
• Goods invoice (packing list, pro forma invoice, or purchase order)
• Proof of payment to customs or your broker
• Proof of delivery to you (bill of lading, airway bill, tracking)

These are your administratie — keep them for seven years in case of a tax audit.

Small businesses and the KOR#

If you are under the KOR (kleineondernemersregeling) and exempt from VAT, you cannot reclaim import VAT. This is one of the trade-offs of the KOR: you avoid charging VAT on sales, but you also cannot reclaim it on purchases, including imports.

If you import frequently for resale or your business, the KOR usually works against you. Deregister from the KOR if import VAT deductions become valuable.

Frequently asked questions#

Import VAT is a standard and recoverable cost of importing goods. The key is to keep clear records and claim it promptly in your return. If you import regularly, applying for the article 23 vergunning can save thousands in cash flow each year. Either way, ZZP Belasting helps you track imports and manage VAT accurately across all your purchases — local or global.

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