{"id":1726,"date":"2026-03-19T09:42:45","date_gmt":"2026-03-19T08:42:45","guid":{"rendered":"https:\/\/customsclearance.nl\/?post_type=kennisbank&#038;p=1726"},"modified":"2026-03-19T09:42:45","modified_gmt":"2026-03-19T08:42:45","slug":"article-23","status":"publish","type":"kennisbank","link":"https:\/\/customsclearance.nl\/en\/kennisbank\/artikel-23\/","title":{"rendered":"Article 23"},"content":{"rendered":"<p>When you import goods from outside the European Union, you immediately have to deal with import duties and VAT. By default, you have to pay this VAT the moment the goods cross the border. This has a big impact on your liquidity: you have to pre-finance 21% of the value and only get this back months later through the VAT return. To solve this liquidity disadvantage, the Dutch tax authorities offer the so-called \u201creverse charge mechanism on importation.\u201d The legal basis for this lies in <a href=\"https:\/\/wetten.overheid.nl\/BWBR0002629\/2026-01-01\/#HoofdstukIII_Afdeling4_Artikel23\" target=\"_blank\" rel=\"noopener\">Article 23 of the Sales Tax Act 1968<\/a>. With this authorization, you do not have to tick off the VAT at Customs, but declare it in your periodic VAT return.<\/p>","protected":false},"author":1,"featured_media":1727,"parent":0,"menu_order":0,"template":"","meta":{"_acf_changed":false},"kennisbank-categorie":[15,17,19,23],"class_list":["post-1726","kennisbank","type-kennisbank","status-publish","has-post-thumbnail","hentry","kennisbank-categorie-algemeen","kennisbank-categorie-btw","kennisbank-categorie-douane","kennisbank-categorie-import"],"acf":[],"_links":{"self":[{"href":"https:\/\/customsclearance.nl\/en\/wp-json\/wp\/v2\/kennisbank\/1726","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/customsclearance.nl\/en\/wp-json\/wp\/v2\/kennisbank"}],"about":[{"href":"https:\/\/customsclearance.nl\/en\/wp-json\/wp\/v2\/types\/kennisbank"}],"author":[{"embeddable":true,"href":"https:\/\/customsclearance.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/customsclearance.nl\/en\/wp-json\/wp\/v2\/media\/1727"}],"wp:attachment":[{"href":"https:\/\/customsclearance.nl\/en\/wp-json\/wp\/v2\/media?parent=1726"}],"wp:term":[{"taxonomy":"kennisbank-categorie","embeddable":true,"href":"https:\/\/customsclearance.nl\/en\/wp-json\/wp\/v2\/kennisbank-categorie?post=1726"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}