From the USA

US Webshops Entering Europe: The Dutch Import Advantage

Updated: 6 October 2026 Holdwise editorial team USA E-commerce VAT

The Netherlands is a strong base for American webshops that want to sell in Europe. It has one of the continent’s best ports, a customs service with long experience in trade, and the article-23 license. With that license, you declare the import VAT in your VAT return and deduct it in the same return. At Holdwise, we keep this answer up to date and change it when the rules change.

The article-23 license

Normally, an importer pays VAT at the EU border and reclaims it later. This costs cash while your business is growing. A Dutch BV with the article-23 license declares the import VAT in its periodic VAT return. In the same return, the BV deducts it again. This license is the reason why many US companies ship their stock to Europe through Rotterdam and Schiphol.

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

Selling across the EU with one OSS return

You report sales to consumers in the other 26 EU countries through the EU VAT scheme for cross-border sales (OSS). The VAT rate of each customer’s country applies, and you file one OSS return per quarter for all of them. Sales to Dutch consumers go in your normal Dutch VAT return. For sales to businesses (B2B), the reverse charge applies, so the business customer declares the VAT. See filing Dutch VAT returns and, for new sellers, VAT registration for foreign companies.

Selling to EU customers from the US? See which EU registrations and representatives your products need in the Europe Ready Check.

What you need for the EU

A Dutch BV as the official seller in the EU (seller of record). See BV incorporation.
A customs number (EORI) and the article-23 license from the Tax Administration. Your accountant can apply for both.
A Dutch logistics provider (3PL) in the logistics corridor between Rotterdam and Venlo. From there, you can deliver to most of the continent within two days.
Returns and compliance: register for packaging responsibility (EPR) and keep track of the other deadlines. See the deadline overview.

You can import into the EU through the Netherlands and pay zero VAT at the border. See fiscal representation for non-EU importers. There you read about the Article 23 licence, the EORI number and the monthly work involved.

Owners in the US or in the Netherlands

Owners can stay in the US while the BV operates in Europe: the non-resident setup. Founders who relocate with the business combine that setup with treaty residence rules: the DAFT guide.

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? +

The 21% import VAT on every shipment. You declare it in your periodic VAT return and deduct it in the same return, so the net amount is zero. On €1 million of imports per year, that VAT is €210,000. In the standard procedure, you pay it at the border and get it back through your VAT return one to three months later. With the licence, your company keeps roughly €17,500 to €52,500 more working capital for stock.

Do I need warehouses in multiple EU countries? +

Start with one warehouse in the Netherlands. With the OSS return, you report consumer sales to the other 26 EU countries from one stock location. Add stock in other countries only if you need faster delivery there. For stock in another country, you also need a local VAT registration there.

What do EU marketplaces require from a US brand? +

An EU company, an EU VAT number and EPR registrations. With a Dutch BV, you have all three. You then sign up with a marketplace in the same way as a local seller.

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