Why eCommerce Businesses Need an Article 23 License Importing goods into the Netherlands without an Article 23 license can create significant cash flow pressure. This special VAT arrangement allows businesses to defer import VAT rather than paying it at the border. eCommerce sellers using fulfillment centers in the Netherlands often rely on this structure. Firm NL supports international companies with application management, fiscal representation, and compliance setup to ensure efficient and legally aligned EU operations. https://www.firm-nl.com/article-23-license-services-for-ecommerce