Oakhill handles Article 23, fiscal representation, Dutch VAT, corporate income tax and Pillar Two for foreign companies in the Netherlands. One team in Amstelveen, in English and Dutch.
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Most clients start with Article 23 and fiscal representation, and add the rest as their Dutch activities grow.
Import into the Netherlands without paying VAT at the border.
Read more 02Your Dutch VAT representative for all VAT activities in the Netherlands.
Read more 03Registration, returns, EC Sales Lists, OSS and VAT refunds.
Read more 04Returns and annual accounts for Dutch BVs and branches of foreign companies.
Read more 05Pillar Two and country-by-country reporting for multinational groups.
Read more 06Statutory records, legalisations and filing without your own Dutch login.
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The Article 23 licence (artikel 23-vergunning) moves import VAT from customs to your periodic Dutch VAT return, where you report and deduct it at the same time. With full deduction rights, the net amount payable is nil.
A company established outside the Netherlands cannot apply for the licence itself. It needs a Dutch fiscal representative, and that is the role we take on.
Want the application step by step? Read how to apply for an Article 23 licence in the Netherlands.
| Example: goods imported per quarter | Without Article 23 | With Article 23 |
|---|---|---|
| Customs value of imports | EUR 1,000,000 | EUR 1,000,000 |
| Import VAT at 21% | EUR 210,000 paid to customs at import | EUR 210,000 reported on the VAT return |
| Deducted as input VAT | On the next VAT return, refund weeks later | On the same VAT return |
| Cash tied up | Up to EUR 210,000 per quarter | Nil (with full deduction rights) |
Illustrative figures based on the Dutch standard VAT rate of 21%. Your position depends on your goods, rates and deduction rights.
A general fiscal representative handles all Dutch VAT obligations of a foreign company registered for VAT in the Netherlands under its own VAT number. The representative is established in the Netherlands, provides financial security for the VAT to the Dutch Tax Administration, and is the point of contact for the Belastingdienst.
Registration of your company for Dutch VAT and customs.
We are appointed as your representative and arrange the required security, such as a bank guarantee.
We apply for the licence in your name and report your imports under it.
Monthly or quarterly returns and ICP declarations, filed on time.
Dutch VAT on warehousing, logistics and other costs, reclaimed through your return.
Your broker declares imports under the licence; we keep customs and VAT data aligned.
Limited fiscal representation only covers import followed by an onward B2B supply to another EU country. Do you sell locally, hold stock or recover Dutch input VAT? Then general representation fits. Compare both in our guides on general fiscal representatives and limited fiscal representatives.
See a worked example in our guide for Norwegian importers, or the official rules on the Belastingdienst website.
Whether or not you need a fiscal representative, Dutch VAT has to be filed correctly and on time. We take over the full cycle, from registration to the yearly reconciliation of your VAT accounts.
Dutch VAT numbers for EU and non-EU businesses, including the right registration route.
Periodic returns and EC Sales Lists for intra-EU supplies.
One Stop Shop registration and returns for cross-border B2C sales. See our OSS guide.
Since the second quarter of 2026 these requests can only be filed digitally. We file them for you.
A check that invoices, Incoterms and goods flows match your VAT reporting.
What the EU customs reform means for your imports. Read EU customs reform 2026.
New to Dutch VAT? Start with our guide to VAT in the Netherlands.
Dutch corporate income tax (vennootschapsbelasting) applies to every Dutch BV and to foreign companies with a permanent establishment in the Netherlands.
We prepare and file the returns, manage provisional assessments and prepare the annual accounts, so your Dutch entity fits cleanly into the group.
Annual corporate income tax returns, with provisional assessments kept in line with actual profit.
Preparation of the annual accounts and digital filing with the Chamber of Commerce.
Structuring qualifying shareholdings so dividends and capital gains can stay exempt.
Grouping Dutch entities where it lowers tax or simplifies filing.
The tax side of choosing between a Dutch branch and a BV. Read branch or subsidiary.
Where needed, we keep the Dutch books that the returns are built on.
New to the Dutch system? Read our overview of Dutch corporate tax for foreign companies.
International groups with a Dutch entity have reporting duties that run through Dutch government portals. We prepare and file them for the Dutch entity, in line with the group’s own reporting.
Many Dutch filings require eHerkenning, the Dutch business login, which foreign directors often cannot obtain. With chain authorisation (ketenmachtiging) we file through our own access, and we keep the statutory side of your Dutch entity in order.
Chain authorisation through our eHerkenning. Read eHerkenning for foreign companies.
Registers, minutes and KVK filings for your Dutch BV. See corporate secretary services.
Support with legalising and apostilling corporate documents for use abroad.
What the Dutch tax authorities expect from a foreign-owned entity. Read Dutch substance requirements.
Your intake is with one of Oakhill’s two managing directors, not a call centre. Both work in English and Dutch from our office in Amstelveen.
Managing director. Background in private equity and fund administration.
Managing director. Registered controller (RC).
No. A company established outside the Netherlands needs a Dutch fiscal representative to obtain and use the Article 23 licence. Oakhill applies for the licence as your representative.
Not always. Many non-EU companies can register for Dutch VAT directly. A fiscal representative becomes necessary to use Article 23, and in some specific situations such as certain distance sales.
Limited fiscal representation covers import followed by an onward B2B supply to another EU country. General fiscal representation covers all your Dutch VAT activities under your own Dutch VAT number, such as local sales, warehouse stock and input VAT recovery.
No. The deferment applies to goods released for free circulation in the Netherlands, so the goods need to be cleared through Dutch customs.
Yes. A foreign company with a permanent establishment in the Netherlands files Dutch corporate income tax on the profit of that branch. We prepare and file those returns, as we do for Dutch BVs.
Yes. With chain authorisation we file through our own eHerkenning on your behalf. Your company signs the authorisation once and does not need its own Dutch login.
Tell us what you import, which entities you have and where your customers are. We will tell you which registrations, licences and filings you need.
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