Import VAT deferral and postponed import VAT in The Netherlands
The Netherlands has introduced a postponed import VAT accounting mechanism where import VAT can be reported as input and output VAT (reverse charged) in the VAT return instead of being paid to the authorities upon importation.
Import VAT deferral, meaning delaying the payment of VAT for a given period, is not applicable in the Netherlands. You should however be aware of the difference as postponed import VAT accounting is sometimes referred as deferral import VAT.
For postponed import VAT accounting to apply, a business must be established in the Netherlands or registered through a limited or general fiscal representative. Imports must be done on a regular basis and the applicant must keep records of all imported goods.
For more information on limited fiscal representation see section Global VAT numbers and limited fiscal representative.