From the UK & Europe

Your EU VAT Hub in the Netherlands: Imports and Sales

Updated: 6 October 2026 Holdwise editorial team VAT Import UK

With a Dutch BV as your EU VAT hub, you declare import VAT in your VAT return. You also file one quarterly EU VAT return (OSS) for your sales to consumers in the other 26 EU countries. Dutch sales go in your normal Dutch VAT return. Since Brexit, UK goods businesses pay import VAT at the border and register for VAT in each country. Their cash is tied up at customs. At Holdwise, we keep this answer up to date and change it when the rules change.

Import VAT deferment

With a Dutch article 23 licence, you declare the import VAT in your periodic VAT return, and you deduct it in the same return. You pay zero VAT at customs. See the deferment explained. You ship the goods from the UK to Rotterdam. The goods are cleared through customs under the licence of your BV. From Rotterdam, you deliver to the rest of the EU.

Selling from the UK to EU customers? Compare the ways for UK companies to sell in the EU, with a partner or with your own Dutch company.

One return, 26 other EU markets

You report sales to consumers (B2C) in the other 26 EU countries through the OSS return, using your Dutch registration. You file one return per quarter for all these countries. For sales to businesses (B2B), the reverse-charge rules apply. See VAT registration in the Netherlands and the filing calendar.

Storage and shipping

Dutch logistics providers (3PL) deliver the next day to Germany, France and the Benelux. For this reason, many EU online shops keep their stock in the Netherlands. Under the 2026 customs reform, duty applies to parcels from the first euro. Keeping stock inside the EU is then the better choice. See the customs reform in practice.

A company outside the EU can use these rules through a Dutch partner. See fiscal representation for non-EU importers for what that partner does and how the costs are built up. There you also read when your own Dutch company is the better option.

Which company does what

The BV has the licence, the stock and the marketplace accounts. The Ltd keeps the business in Britain. See the parallel setup and EU market access.

Free advice

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Part of Doing Business in the Netherlands, the complete 2026 guide.

Frequently asked questions

How much cash flow do you gain with article 23? +

On €2 million of imports per year, the import VAT is roughly €420,000 (21% of the customs value plus duty). In the standard procedure, you pay it at the border and get it back through your VAT return, usually one to three months later. With the licence, you skip that advance payment, so you keep roughly €35,000 to €105,000 more cash in the business.

Do we still need UK-side VAT changes? +

On the UK side, your exports are zero-rated when they leave the UK. From there, the Dutch BV takes over. You set up the process once and use it for every shipment.

Can the licence application proceed alongside incorporation? +

Yes. The entity, VAT registration and the article 23 licence are usually sequenced within the first weeks, with fiscal representation bridging any gap. Goods typically relocate within the first month.

Sources Belastingdienst · KVK · wetten.overheid.nl Last updated: 6 October 2026