{"id":991,"date":"2025-06-23T13:40:37","date_gmt":"2025-06-23T13:40:37","guid":{"rendered":"https:\/\/balancify.nl\/ongecategoriseerd\/what-is-article-23-in-e-commerce-and-how-can-you-benefit-from-it\/"},"modified":"2025-11-15T09:59:23","modified_gmt":"2025-11-15T09:59:23","slug":"what-is-article-23-in-e-commerce-and-how-can-you-benefit-from-it","status":"publish","type":"post","link":"https:\/\/balancify.nl\/en\/bookkeeping\/what-is-article-23-in-e-commerce-and-how-can-you-benefit-from-it\/","title":{"rendered":"What is Article 23 in e-commerce and how can you benefit from it?"},"content":{"rendered":"<p data-start=\"0\" data-end=\"317\">As an e-commerce entrepreneur, you naturally want to keep as much financial flexibility as possible to invest in growth, inventory, or marketing. Did you know that Article 23 of Dutch VAT law can help you do just that? This regulation allows you to defer VAT on imported goods, significantly improving your cash flow.<\/p>\n<p data-start=\"319\" data-end=\"445\">In this article, we explain how Article 23 works, what advantages it offers, and how to use it strategically for your webshop.<\/p>\n<h3 data-start=\"452\" data-end=\"487\"><strong data-start=\"456\" data-end=\"487\">What exactly is Article 23?<\/strong><\/h3>\n<p data-start=\"488\" data-end=\"841\">Article 23 of the Dutch VAT Act (Wet op de Omzetbelasting) allows entrepreneurs who regularly import goods from non-EU countries to settle the import VAT directly in their periodic VAT return. This means you don\u2019t have to pay VAT to customs when the goods enter the Netherlands. As a result, your working capital remains available when you need it most.<\/p>\n<h3 data-start=\"848\" data-end=\"891\"><strong data-start=\"852\" data-end=\"891\">Why Article 23 matters for webshops<\/strong><\/h3>\n<p data-start=\"892\" data-end=\"1301\">Many webshops source their inventory from countries outside the European Union, such as China or the United States. Normally, VAT must be paid on the value of the goods upon arrival in the Netherlands. These can be substantial amounts that you must pre-finance and later reclaim via your tax return. With Article 23, you skip that prepayment step and can immediately use the money for other business expenses.<\/p>\n<h3 data-start=\"1308\" data-end=\"1345\"><strong data-start=\"1312\" data-end=\"1345\">Example: the cash flow impact<\/strong><\/h3>\n<p data-start=\"1346\" data-end=\"1696\">Suppose you import a shipment worth \u20ac15,000. Normally, you\u2019d pay \u20ac3,150 (21% VAT) directly to customs. That money is tied up temporarily. With Article 23, you keep that amount in your account and can use it right away\u2014for example, to buy more stock or launch a marketing campaign. It\u2019s a simple way to stay agile and efficient as your business grows.<\/p>\n<h3 data-start=\"1703\" data-end=\"1737\"><strong data-start=\"1707\" data-end=\"1737\">Key benefits of Article 23<\/strong><\/h3>\n<ul data-start=\"1738\" data-end=\"2233\">\n<li data-start=\"1738\" data-end=\"1840\">\n<p data-start=\"1740\" data-end=\"1840\"><strong data-start=\"1740\" data-end=\"1763\">Improved cash flow:<\/strong> No upfront VAT payment on imports, leaving more cash for daily operations.<\/p>\n<\/li>\n<li data-start=\"1841\" data-end=\"1925\">\n<p data-start=\"1843\" data-end=\"1925\"><strong data-start=\"1843\" data-end=\"1872\">Lower financing pressure:<\/strong> Less need for external funding to pre-finance VAT.<\/p>\n<\/li>\n<li data-start=\"1926\" data-end=\"2032\">\n<p data-start=\"1928\" data-end=\"2032\"><strong data-start=\"1928\" data-end=\"1963\">Efficient inventory management:<\/strong> Greater flexibility to make faster or larger purchasing decisions.<\/p>\n<\/li>\n<li data-start=\"2033\" data-end=\"2154\">\n<p data-start=\"2035\" data-end=\"2154\"><strong data-start=\"2035\" data-end=\"2061\">Competitive advantage:<\/strong> With stronger liquidity, you can offer better prices or negotiate improved supplier terms.<\/p>\n<\/li>\n<li data-start=\"2155\" data-end=\"2233\">\n<p data-start=\"2157\" data-end=\"2233\"><strong data-start=\"2157\" data-end=\"2187\">Administrative simplicity:<\/strong> No separate refund procedures for import VAT.<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"2240\" data-end=\"2285\"><strong data-start=\"2244\" data-end=\"2285\">How to apply for an Article 23 permit<\/strong><\/h3>\n<p data-start=\"2286\" data-end=\"2419\">To use Article 23, you\u2019ll need a permit from the Dutch Tax Administration (Belastingdienst). The process involves a few simple steps:<\/p>\n<ol data-start=\"2421\" data-end=\"2761\">\n<li data-start=\"2421\" data-end=\"2537\">\n<p data-start=\"2424\" data-end=\"2537\"><strong data-start=\"2424\" data-end=\"2451\">Check your eligibility:<\/strong> Your business must be VAT-registered in the Netherlands and regularly import goods.<\/p>\n<\/li>\n<li data-start=\"2538\" data-end=\"2649\">\n<p data-start=\"2541\" data-end=\"2649\"><strong data-start=\"2541\" data-end=\"2569\">Submit a written request<\/strong> to the Belastingdienst with details about your company and import activities.<\/p>\n<\/li>\n<li data-start=\"2650\" data-end=\"2761\">\n<p data-start=\"2653\" data-end=\"2761\"><strong data-start=\"2653\" data-end=\"2680\">Start applying the rule<\/strong> by processing import VAT directly in your VAT return once the permit is granted.<\/p>\n<\/li>\n<\/ol>\n<p data-start=\"2763\" data-end=\"2886\"><em data-start=\"2763\" data-end=\"2770\">Note:<\/em> The Belastingdienst may set additional conditions, such as maintaining accurate bookkeeping and timely VAT filings.<\/p>\n<h3 data-start=\"2893\" data-end=\"2925\"><strong data-start=\"2897\" data-end=\"2925\">Common mistakes to avoid<\/strong><\/h3>\n<p data-start=\"2926\" data-end=\"3022\">While Article 23 offers big benefits, misusing it can cause issues. Avoid these common pitfalls:<\/p>\n<ul data-start=\"3024\" data-end=\"3224\">\n<li data-start=\"3024\" data-end=\"3085\">\n<p data-start=\"3026\" data-end=\"3085\">Incorrect VAT filings, which can trigger audits or fines.<\/p>\n<\/li>\n<li data-start=\"3086\" data-end=\"3160\">\n<p data-start=\"3088\" data-end=\"3160\">Not meeting eligibility requirements, risking the loss of your permit.<\/p>\n<\/li>\n<li data-start=\"3161\" data-end=\"3224\">\n<p data-start=\"3163\" data-end=\"3224\">Poor bookkeeping, leading to problems during tax inspections.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"3226\" data-end=\"3338\">Always maintain a clear and accurate administration, and ensure that VAT is processed correctly in your returns.<\/p>\n<h3 data-start=\"3345\" data-end=\"3404\"><strong data-start=\"3349\" data-end=\"3404\">Why working with an accounting firm is a smart move<\/strong><\/h3>\n<p data-start=\"3405\" data-end=\"3590\">Applying for and correctly implementing Article 23 can be complex, especially if you\u2019re new to VAT and import rules. An experienced accounting firm like <strong data-start=\"3558\" data-end=\"3571\">Balancify<\/strong> can help you with:<\/p>\n<ul data-start=\"3592\" data-end=\"3801\">\n<li data-start=\"3592\" data-end=\"3667\">\n<p data-start=\"3594\" data-end=\"3667\">Submitting a complete and compliant application to the Belastingdienst.<\/p>\n<\/li>\n<li data-start=\"3668\" data-end=\"3718\">\n<p data-start=\"3670\" data-end=\"3718\">Setting up and maintaining proper VAT records.<\/p>\n<\/li>\n<li data-start=\"3719\" data-end=\"3801\">\n<p data-start=\"3721\" data-end=\"3801\">Identifying additional tax optimization opportunities tailored to your business.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"3803\" data-end=\"3900\">That way, you can focus on growing your webshop while we take care of the financial and tax side.<\/p>\n<h3 data-start=\"3907\" data-end=\"3970\"><strong data-start=\"3911\" data-end=\"3970\">Conclusion: use Article 23 to strengthen your cash flow<\/strong><\/h3>\n<p data-start=\"3971\" data-end=\"4179\">Article 23 is a powerful tool for e-commerce entrepreneurs who import frequently and want to maintain liquidity. By deferring VAT payments, you free up more working capital to invest in your company\u2019s growth.<\/p>\n<p data-start=\"4181\" data-end=\"4438\" data-is-last-node=\"\" data-is-only-node=\"\">Want to know if Article 23 is right for your webshop or need help with the application process? Contact the specialists at <strong data-start=\"4304\" data-end=\"4317\">Balancify<\/strong>. We\u2019ll help you build a solid financial foundation and make smart fiscal decisions\u2014so you can keep scaling your success.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>As an e-commerce entrepreneur, you naturally want to keep as much financial flexibility as possible to invest in growth, inventory, [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":937,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[26],"tags":[],"class_list":["post-991","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bookkeeping"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>What is Article 23 in e-commerce and how can you benefit from it? | Balancify<\/title>\n<meta name=\"description\" content=\"Take advantage of Article 23 in e-commerce and improve your cash flow by deferring import VAT and offsetting it directly in your VAT return.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/balancify.nl\/en\/bookkeeping\/what-is-article-23-in-e-commerce-and-how-can-you-benefit-from-it\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What is Article 23 in e-commerce and how can you benefit from it? | Balancify\" \/>\n<meta property=\"og:description\" content=\"Take advantage of Article 23 in e-commerce and improve your cash flow by deferring import VAT and offsetting it directly in your VAT return.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/balancify.nl\/en\/bookkeeping\/what-is-article-23-in-e-commerce-and-how-can-you-benefit-from-it\/\" \/>\n<meta property=\"og:site_name\" content=\"Balancify\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/balancifyboekhouden\" \/>\n<meta property=\"article:published_time\" content=\"2025-06-23T13:40:37+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-15T09:59:23+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/balancify.nl\/wp-content\/uploads\/2025\/02\/Een_moderne_en_professionele_illustratie_die_e-com.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1792\" \/>\n\t<meta property=\"og:image:height\" content=\"1024\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Balancify\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@balancify\" \/>\n<meta name=\"twitter:site\" content=\"@balancify\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Balancify\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/balancify.nl\/en\/bookkeeping\/what-is-article-23-in-e-commerce-and-how-can-you-benefit-from-it\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/balancify.nl\/en\/bookkeeping\/what-is-article-23-in-e-commerce-and-how-can-you-benefit-from-it\/\"},\"author\":{\"name\":\"Balancify\",\"@id\":\"https:\/\/balancify.nl\/en\/#\/schema\/person\/6cad6cefd7b97c9128c41f57dd87880d\"},\"headline\":\"What is Article 23 in e-commerce and how can you benefit from it?\",\"datePublished\":\"2025-06-23T13:40:37+00:00\",\"dateModified\":\"2025-11-15T09:59:23+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/balancify.nl\/en\/bookkeeping\/what-is-article-23-in-e-commerce-and-how-can-you-benefit-from-it\/\"},\"wordCount\":673,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/balancify.nl\/en\/#organization\"},\"image\":{\"@id\":\"https:\/\/balancify.nl\/en\/bookkeeping\/what-is-article-23-in-e-commerce-and-how-can-you-benefit-from-it\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/balancify.nl\/wp-content\/uploads\/2025\/02\/Een_moderne_en_professionele_illustratie_die_e-com.jpeg\",\"articleSection\":[\"Bookkeeping\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/balancify.nl\/en\/bookkeeping\/what-is-article-23-in-e-commerce-and-how-can-you-benefit-from-it\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/balancify.nl\/en\/bookkeeping\/what-is-article-23-in-e-commerce-and-how-can-you-benefit-from-it\/\",\"url\":\"https:\/\/balancify.nl\/en\/bookkeeping\/what-is-article-23-in-e-commerce-and-how-can-you-benefit-from-it\/\",\"name\":\"What is Article 23 in e-commerce and how can you benefit from it? | Balancify\",\"isPartOf\":{\"@id\":\"https:\/\/balancify.nl\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/balancify.nl\/en\/bookkeeping\/what-is-article-23-in-e-commerce-and-how-can-you-benefit-from-it\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/balancify.nl\/en\/bookkeeping\/what-is-article-23-in-e-commerce-and-how-can-you-benefit-from-it\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/balancify.nl\/wp-content\/uploads\/2025\/02\/Een_moderne_en_professionele_illustratie_die_e-com.jpeg\",\"datePublished\":\"2025-06-23T13:40:37+00:00\",\"dateModified\":\"2025-11-15T09:59:23+00:00\",\"description\":\"Take advantage of Article 23 in e-commerce and improve your cash flow by deferring import VAT and offsetting it directly in your VAT return.\",\"breadcrumb\":{\"@id\":\"https:\/\/balancify.nl\/en\/bookkeeping\/what-is-article-23-in-e-commerce-and-how-can-you-benefit-from-it\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/balancify.nl\/en\/bookkeeping\/what-is-article-23-in-e-commerce-and-how-can-you-benefit-from-it\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/balancify.nl\/en\/bookkeeping\/what-is-article-23-in-e-commerce-and-how-can-you-benefit-from-it\/#primaryimage\",\"url\":\"https:\/\/balancify.nl\/wp-content\/uploads\/2025\/02\/Een_moderne_en_professionele_illustratie_die_e-com.jpeg\",\"contentUrl\":\"https:\/\/balancify.nl\/wp-content\/uploads\/2025\/02\/Een_moderne_en_professionele_illustratie_die_e-com.jpeg\",\"width\":1792,\"height\":1024,\"caption\":\"What is Article 23 e-commerce\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/balancify.nl\/en\/bookkeeping\/what-is-article-23-in-e-commerce-and-how-can-you-benefit-from-it\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/balancify.nl\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"What is Article 23 in e-commerce and how can you benefit from it?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/balancify.nl\/en\/#website\",\"url\":\"https:\/\/balancify.nl\/en\/\",\"name\":\"Balancify\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/balancify.nl\/en\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/balancify.nl\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/balancify.nl\/en\/#organization\",\"name\":\"Balancify\",\"url\":\"https:\/\/balancify.nl\/en\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/balancify.nl\/en\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/balancify.nl\/wp-content\/uploads\/2024\/06\/balancify-logo.png\",\"contentUrl\":\"https:\/\/balancify.nl\/wp-content\/uploads\/2024\/06\/balancify-logo.png\",\"width\":696,\"height\":696,\"caption\":\"Balancify\"},\"image\":{\"@id\":\"https:\/\/balancify.nl\/en\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/balancifyboekhouden\",\"https:\/\/x.com\/balancify\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/balancify.nl\/en\/#\/schema\/person\/6cad6cefd7b97c9128c41f57dd87880d\",\"name\":\"Balancify\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/balancify.nl\/en\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/26d18a1e528867363c504293648887043a977b9dc374bc4b92bd125dbdcbaff9?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/26d18a1e528867363c504293648887043a977b9dc374bc4b92bd125dbdcbaff9?s=96&d=mm&r=g\",\"caption\":\"Balancify\"},\"url\":\"https:\/\/balancify.nl\/en\/author\/balancify\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"What is Article 23 in e-commerce and how can you benefit from it? | Balancify","description":"Take advantage of Article 23 in e-commerce and improve your cash flow by deferring import VAT and offsetting it directly in your VAT return.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/balancify.nl\/en\/bookkeeping\/what-is-article-23-in-e-commerce-and-how-can-you-benefit-from-it\/","og_locale":"en_US","og_type":"article","og_title":"What is Article 23 in e-commerce and how can you benefit from it? | Balancify","og_description":"Take advantage of Article 23 in e-commerce and improve your cash flow by deferring import VAT and offsetting it directly in your VAT return.","og_url":"https:\/\/balancify.nl\/en\/bookkeeping\/what-is-article-23-in-e-commerce-and-how-can-you-benefit-from-it\/","og_site_name":"Balancify","article_publisher":"https:\/\/www.facebook.com\/balancifyboekhouden","article_published_time":"2025-06-23T13:40:37+00:00","article_modified_time":"2025-11-15T09:59:23+00:00","og_image":[{"width":1792,"height":1024,"url":"https:\/\/balancify.nl\/wp-content\/uploads\/2025\/02\/Een_moderne_en_professionele_illustratie_die_e-com.jpeg","type":"image\/jpeg"}],"author":"Balancify","twitter_card":"summary_large_image","twitter_creator":"@balancify","twitter_site":"@balancify","twitter_misc":{"Written by":"Balancify","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/balancify.nl\/en\/bookkeeping\/what-is-article-23-in-e-commerce-and-how-can-you-benefit-from-it\/#article","isPartOf":{"@id":"https:\/\/balancify.nl\/en\/bookkeeping\/what-is-article-23-in-e-commerce-and-how-can-you-benefit-from-it\/"},"author":{"name":"Balancify","@id":"https:\/\/balancify.nl\/en\/#\/schema\/person\/6cad6cefd7b97c9128c41f57dd87880d"},"headline":"What is Article 23 in e-commerce and how can you benefit from it?","datePublished":"2025-06-23T13:40:37+00:00","dateModified":"2025-11-15T09:59:23+00:00","mainEntityOfPage":{"@id":"https:\/\/balancify.nl\/en\/bookkeeping\/what-is-article-23-in-e-commerce-and-how-can-you-benefit-from-it\/"},"wordCount":673,"commentCount":0,"publisher":{"@id":"https:\/\/balancify.nl\/en\/#organization"},"image":{"@id":"https:\/\/balancify.nl\/en\/bookkeeping\/what-is-article-23-in-e-commerce-and-how-can-you-benefit-from-it\/#primaryimage"},"thumbnailUrl":"https:\/\/balancify.nl\/wp-content\/uploads\/2025\/02\/Een_moderne_en_professionele_illustratie_die_e-com.jpeg","articleSection":["Bookkeeping"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/balancify.nl\/en\/bookkeeping\/what-is-article-23-in-e-commerce-and-how-can-you-benefit-from-it\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/balancify.nl\/en\/bookkeeping\/what-is-article-23-in-e-commerce-and-how-can-you-benefit-from-it\/","url":"https:\/\/balancify.nl\/en\/bookkeeping\/what-is-article-23-in-e-commerce-and-how-can-you-benefit-from-it\/","name":"What is Article 23 in e-commerce and how can you benefit from it? | Balancify","isPartOf":{"@id":"https:\/\/balancify.nl\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/balancify.nl\/en\/bookkeeping\/what-is-article-23-in-e-commerce-and-how-can-you-benefit-from-it\/#primaryimage"},"image":{"@id":"https:\/\/balancify.nl\/en\/bookkeeping\/what-is-article-23-in-e-commerce-and-how-can-you-benefit-from-it\/#primaryimage"},"thumbnailUrl":"https:\/\/balancify.nl\/wp-content\/uploads\/2025\/02\/Een_moderne_en_professionele_illustratie_die_e-com.jpeg","datePublished":"2025-06-23T13:40:37+00:00","dateModified":"2025-11-15T09:59:23+00:00","description":"Take advantage of Article 23 in e-commerce and improve your cash flow by deferring import VAT and offsetting it directly in your VAT return.","breadcrumb":{"@id":"https:\/\/balancify.nl\/en\/bookkeeping\/what-is-article-23-in-e-commerce-and-how-can-you-benefit-from-it\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/balancify.nl\/en\/bookkeeping\/what-is-article-23-in-e-commerce-and-how-can-you-benefit-from-it\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/balancify.nl\/en\/bookkeeping\/what-is-article-23-in-e-commerce-and-how-can-you-benefit-from-it\/#primaryimage","url":"https:\/\/balancify.nl\/wp-content\/uploads\/2025\/02\/Een_moderne_en_professionele_illustratie_die_e-com.jpeg","contentUrl":"https:\/\/balancify.nl\/wp-content\/uploads\/2025\/02\/Een_moderne_en_professionele_illustratie_die_e-com.jpeg","width":1792,"height":1024,"caption":"What is Article 23 e-commerce"},{"@type":"BreadcrumbList","@id":"https:\/\/balancify.nl\/en\/bookkeeping\/what-is-article-23-in-e-commerce-and-how-can-you-benefit-from-it\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/balancify.nl\/en\/"},{"@type":"ListItem","position":2,"name":"What is Article 23 in e-commerce and how can you benefit from it?"}]},{"@type":"WebSite","@id":"https:\/\/balancify.nl\/en\/#website","url":"https:\/\/balancify.nl\/en\/","name":"Balancify","description":"","publisher":{"@id":"https:\/\/balancify.nl\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/balancify.nl\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/balancify.nl\/en\/#organization","name":"Balancify","url":"https:\/\/balancify.nl\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/balancify.nl\/en\/#\/schema\/logo\/image\/","url":"https:\/\/balancify.nl\/wp-content\/uploads\/2024\/06\/balancify-logo.png","contentUrl":"https:\/\/balancify.nl\/wp-content\/uploads\/2024\/06\/balancify-logo.png","width":696,"height":696,"caption":"Balancify"},"image":{"@id":"https:\/\/balancify.nl\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/balancifyboekhouden","https:\/\/x.com\/balancify"]},{"@type":"Person","@id":"https:\/\/balancify.nl\/en\/#\/schema\/person\/6cad6cefd7b97c9128c41f57dd87880d","name":"Balancify","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/balancify.nl\/en\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/26d18a1e528867363c504293648887043a977b9dc374bc4b92bd125dbdcbaff9?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/26d18a1e528867363c504293648887043a977b9dc374bc4b92bd125dbdcbaff9?s=96&d=mm&r=g","caption":"Balancify"},"url":"https:\/\/balancify.nl\/en\/author\/balancify\/"}]}},"_links":{"self":[{"href":"https:\/\/balancify.nl\/en\/wp-json\/wp\/v2\/posts\/991","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/balancify.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/balancify.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/balancify.nl\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/balancify.nl\/en\/wp-json\/wp\/v2\/comments?post=991"}],"version-history":[{"count":1,"href":"https:\/\/balancify.nl\/en\/wp-json\/wp\/v2\/posts\/991\/revisions"}],"predecessor-version":[{"id":992,"href":"https:\/\/balancify.nl\/en\/wp-json\/wp\/v2\/posts\/991\/revisions\/992"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/balancify.nl\/en\/wp-json\/wp\/v2\/media\/937"}],"wp:attachment":[{"href":"https:\/\/balancify.nl\/en\/wp-json\/wp\/v2\/media?parent=991"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/balancify.nl\/en\/wp-json\/wp\/v2\/categories?post=991"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/balancify.nl\/en\/wp-json\/wp\/v2\/tags?post=991"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}