This facility refers to the use of the so-called "Article 23 license." Internationally, this license is generally called the  "Import VAT deferment license" or "Article 23 license." This allows a business to defer VAT on the import of goods from non-EU countries to the periodic declaration, instead of paying it directly to customs. In the periodic declaration, an equal amount can usually be deducted directly as input VAT. Applying this scheme therefore results in a significant liquidity advantage.

That's a very relevant question. In short, the answer to this question depends on the type of adjustment and the specific situation. In the Arcomet case, the Court of Justice ruled that amounts invoiced between affiliated companies to align profits (based on the OECD Transfer Pricing Guidelines) can qualify as consideration for a service subject to VAT. The decisive factor is whether there is a direct link between the service performed and the payment received. This applies regardless of the method by which the consideration was determined, such as on the basis of a formula. This case law concerned adjustments based on TNMM and leads to the result that transfer pricing adjustments will again be subject to VAT more often than before. This also applies to cost-plus adjustments.

If any adjustments within your company are currently not subject to VAT as "outside scope," Borgen Tax is happy to help you determine their accuracy. We will review your intra-group agreements, intercompany invoicing, and the associated TP documentation to determine whether adjustments can be interpreted as the supply of goods or services for a fee. Where possible, we will advise and implement adjustments that prevent adjustments where possible and thus increase efficiencies. It's crucial that you have the necessary documentation to substantiate your position, including contracts that reflect the nature of the transaction, the associated remuneration, and VAT-compliant invoicing.

ViDA (VAT in the Digital Age) represents a large-scale digitalization of VAT reporting in the EU, aimed at reducing VAT fraud and harmonizing the VAT system within the EU. The proposal aims to respond to the challenges posed by the rise of the digital economy to the existing VAT system. The EU legislative proposal has now been adopted, and the legislation must be transposed into local law in all EU Member States by 1 July 2030.

This also applies to the Netherlands. ViDA introduces EU-wide obligations for companies that supply goods or services in the European Union, regardless of whether the company is established within or outside the EU. The ViDA proposal consists of three pillars. 

• Digitization of reporting obligations: digital and uniform provision of transactional VAT data (DRR) and mandatory e-invoicing for cross-border transactions.
• Platform economy: striving for equal treatment, updating the place of supply, and increasing the role of platforms in collecting VAT on short-term rentals of accommodation, passenger transport, and (almost) all supplies of goods.
• Single VAT registration: expanding and improving the One-Stop Shop and Import One-Stop Shop (OSS/IOSS) and reverse charge mechanisms to prevent multiple VAT registrations in different Member States.

ViDA could have a significant impact on your company. Consider, for example, changes in reporting and invoicing formats, with direct consequences for systems, processes, and compliance. Within the EU-wide framework, electronic invoicing will become mandatory, resulting in the phasing out of paper/PDF invoices. This will have consequences for your ERP and the broader finance environment. Data quality will generally need to be significantly improved. Shorten lead times for issuing invoices and corrections; strive for "first-time right" data quality.

We advise you to start a gap analysis now, focusing on the following elements: which flows (intra-EU B2B/B2C, platform, import) will be affected? Which systems/contracts need to be adjusted? What are the quick wins (OSS/IOSS, Article 23, upgrading customer master data, etc.)?

The extent to which digital invoicing will become mandatory for domestic B2B transactions is  currently unclear. The Netherlands can make its own choice in this regard and has not yet done so. Moreover, we do not expect clarity on this matter to emerge before the end of 2026.

This possibility certainly exists, provided the costs are specific and characteristic of the management of collectively raised assets. Borgen Tax's advisors are happy to discuss this with you.

Even if you are active in other financial exemptions, such as brokerage, there may be opportunities to improve your VAT position. Many organizations in the exempt sector miss deduction options or apply them incorrectly. A VAT scan can provide surprising insights.

For foreign companies importing goods into the Netherlands from Asia or another region or location outside the EU, appointing a fiscal representative can be attractive. This offers advantages such as avoiding pre-financing of import VAT (by applying the Article 23 permit).

For foreign companies active in the trade of bulk and/or futures goods, such as grain, oil, coal, coffee, steel, and the like, the zero rate can apply to domestic transactions through fiscal representation, even if the customer is also established abroad. The fiscal representative arranges the necessary permits, ensures VAT compliance (VAT returns, ICP declarations, Intrastat statistics returns), and advises you on the correct VAT obligations.

There are two forms: general representation (under your own VAT number) and limited representation (a special VAT number of the representative, usually the logistics service provider). Through Borgen Tax, you can use the fiscal representative with a general permit ("AFV"). Due to the limited options, we do not offer fiscal representation with a limited license.