If you plan your compliance before your imports, you may not have to make VAT payment on imports. This process is business friendly and a short- term alternative to paying VAT and making a claim for a refund.
The EU tax legislation allows member states to implement an import VAT deferment scheme. The Netherlands made the transposition into a national license/Article 23.
How does it work?
When conditions are met, the tax point (the moment when liability appears) is shifted to the date of declaration, allowing a deduction and tax payment to occur at the same time.
Article 23 license generally allows the importer, previously registered for VAT and reporting in the Netherlands to avoid a cash release during importing.
Limited Article 23 license: the importer can use the existing registration of his fiscal representative.