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Lees snel verder.",[],{},"Center",{"link_type":82},true,"header$dc83f31c-9aae-444b-bd0f-bd4e6b151154","header",{"variation":85,"version":86,"items":424,"primary":425,"id":442,"slice_type":443,"slice_label":5},[],{"heading":426,"text":431},[427],{"type":428,"text":429,"spans":430,"direction":63},"heading2","Wat is artikel 23?",[],[432,435,439],{"type":60,"text":433,"spans":434,"direction":63},"Bij het importeren van goederen van buiten de Europese Unie is het verplicht om BTW te betalen. Deze belasting wordt door de douane geïnd via een invoeraangifte. Gewoonlijk moet de importeur deze BTW direct voldoen, waarna hij de betaalde BTW kan terugvorderen tijdens zijn reguliere BTW-aangifte. Dit proces kan helaas de liquiditeit van een bedrijf beïnvloeden, aangezien de BTW eerst betaald moet worden voordat deze teruggevraagd kan worden. Met een Artikel 23-vergunning kunnen ondernemers echter de BTW verleggen naar hun BTW-aangifte, wat de cashflow aanzienlijk verbetert. Je kan echter niet zomaar gebruik maken van BTW verlegging. Hieronder lees je wat je allemaal geregeld moet hebben.",[],{"type":436,"text":437,"spans":438,"direction":63},"heading3","Hoe werkt btw verlegging?",[],{"type":60,"text":440,"spans":441,"direction":63},"De Artikel 23-vergunning biedt ondernemers de mogelijkheid om de BTW bij import te verleggen naar de BTW-aangifte. Dit betekent dat zij bij het doen van de invoeraangifte niet direct de BTW hoeven te betalen, maar deze moeten opgeven in hun BTW-aangifte. Vervolgens kan deze BTW als voorbelasting worden opgevoerd, waardoor het te betalen BTW-bedrag effectief op nul uitkomt. Deze regeling is specifiek voor Nederland en België en vereenvoudigt aanzienlijk het importproces door de cashflowdruk te verlichten. Met een Artikel 23-vergunning betaal je in de praktijk dus geen BTW op het moment van invoer. De verschuldigde BTW wordt aangegeven en tegelijkertijd afgetrokken in dezelfde aangifte omzetbelasting, wat resulteert in een nettobedrag van € 0,-. Deze faciliteit maakt Nederland een aantrekkelijke locatie voor importactiviteiten.",[],"text_slice$890f453d-89fe-409c-b6ea-25e8ec4b5a78","text_slice",{"variation":445,"version":86,"items":446,"primary":447,"id":463,"slice_type":464,"slice_label":5},"numbersLeft",[],{"heading":448,"description":452,"numbers":456},[449],{"type":428,"text":450,"spans":451,"direction":63},"Specialist voor advies in BTW verlegging",[],[453],{"type":60,"text":454,"spans":455,"direction":63},"Bij Incoterm.nl hebben we meerdere specialisten die jou kunnen adviseren over BTW verlegging en artikel 23. Met een AEO certificering en meer dan 35 jaar ervaring, weet je zeker dat je professioneel advies krijgt.",[],[457,460],{"number":458,"label":459},"10","Specialisten",{"number":461,"label":462},"35","Jaar ervaring","two_column_grid$1049c059-6308-46b9-aecf-12474b38fe14","two_column_grid",{"variation":85,"version":86,"items":466,"primary":467,"id":479,"slice_type":443,"slice_label":5},[],{"heading":468,"text":472},[469],{"type":428,"text":470,"spans":471,"direction":63},"De toepassing van BTW verlegging",[],[473,476],{"type":60,"text":474,"spans":475,"direction":63},"Met de toepassing van Artikel 23 wordt de BTW bij import verlegd naar de aangifte omzetbelasting, waardoor je tijdens de import zelf geen BTW hoeft te betalen. Deze BTW meld je vervolgens in de aangifte omzetbelasting en claim je direct terug als voorbelasting, wat betekent dat je de BTW nog niet hoeft te voldoen. De daadwerkelijke afdracht van BTW gebeurt pas wanneer de goederen verkocht zijn en de BTW over deze verkoop wordt opgenomen in de omzetbelastingaangifte.",[],{"type":60,"text":477,"spans":478,"direction":63},"Zonder een Artikel 23-vergunning moet je de BTW voorschieten en kun je deze pas terugvorderen bij de reguliere maandelijkse of kwartaal aangifte omzetbelasting. Je ontvangt de BTW dus later terug, wat een impact heeft op je liquiditeit. Het gebruik van een Artikel 23-vergunning is daarom bijzonder voordelig, vooral als je regelmatig goederen importeert van buiten de Europese Unie. ",[],"text_slice$807c4c8a-161c-49db-b283-fed8a41acdd0",{"variation":85,"version":86,"items":481,"primary":482,"id":562,"slice_type":563,"slice_label":5},[],{"heading":483,"faq_items":487,"faqpage":420},[484],{"type":428,"text":485,"spans":486,"direction":63},"Veelgestelde vragen artikel 23",[],[488,501,507,536,551],{"question":489,"answer":490},"Is artikel 23 ook voor buitenlandse ondernemingen?",[491],{"type":60,"text":492,"spans":493,"direction":63},"Artikel 23 kan ook toegepast worden door buitenlandse ondernemers, hoewel zij zelf geen Artikel 23-vergunning kunnen aanvragen. In plaats daarvan kunnen zij gebruikmaken van de diensten van een bedrijf dat een vergunning voor fiscale vertegenwoordiging heeft. Door een fiscale vertegenwoordiger in te schakelen, hoeft de buitenlandse ondernemer zich niet te registreren in Nederland. Afhankelijk van het type fiscale vertegenwoordiging, kan de buitenlandse ondernemer gebruikmaken van de vergunning van zijn fiscale vertegenwoordiger. TTS Customs is een voorbeeld van zo'n fiscaal vertegenwoordiger die deze diensten aanbiedt.",[494],{"start":495,"end":496,"type":497,"data":498},535,546,"hyperlink",{"link_type":45,"url":499,"target":500},"https://www.tts-customs.com","_blank",{"question":502,"answer":503},"Hoe werkt fiscale vertegenwoordiging?",[504],{"type":60,"text":505,"spans":506,"direction":63},"Een Nederlands bedrijf dat optreedt als fiscale vertegenwoordiger voor een buitenlandse onderneming neemt de BTW-verplichtingen over. De fiscale vertegenwoordiger verzorgt de BTW-aangifte, waarbij de verschuldigde BTW wordt aangegeven en direct als voorbelasting wordt afgetrokken. Deze vertegenwoordiger moet aan bepaalde verplichtingen voldoen. Hierdoor genieten buitenlandse ondernemers dezelfde liquiditeitsvoordelen als Nederlandse importeurs. Dit maakt Nederland een aantrekkelijke locatie voor het invoeren van goederen. Zo kunnen goederen bijvoorbeeld via Rotterdam worden ingevoerd, onder fiscale vertegenwoordiging worden ingeklaard en vervolgens naar Duitsland worden getransporteerd. Duitse ondernemers hoeven op deze manier geen BTW te betalen die anders wel verschuldigd zou zijn bij inklaring in Duitsland.",[],{"question":508,"answer":509},"Welke gegevens zijn nodig voor een aanvraag artikel 23?",[510,517,521,524,527,530,533],{"type":60,"text":511,"spans":512,"direction":63},"Ga je een aanvraag indienen conform artikel 23, dan wil de Belastingdienst de volgende gegevens schriftelijk ontvangen:",[513],{"start":514,"end":515,"type":516},78,95,"strong",{"type":518,"text":519,"spans":520,"direction":63},"list-item","Bedrijfsnaam van het importbedrijf",[],{"type":518,"text":522,"spans":523,"direction":63},"BTW-nummer",[],{"type":518,"text":525,"spans":526,"direction":63},"Het type goederen die vanuit een niet EU-land worden geïmporteerd",[],{"type":518,"text":528,"spans":529,"direction":63},"De waarde van de goederen",[],{"type":518,"text":531,"spans":532,"direction":63},"Hoe frequent er jaarlijks import plaatsvindt van buiten de EU",[],{"type":518,"text":534,"spans":535,"direction":63},"Uit welk(e) land(en) de goederen afkomstig zijn.",[],{"question":537,"answer":538},"Aan welke voorwaarden moet worden voldaan?",[539,542,545,548],{"type":60,"text":540,"spans":541,"direction":63},"Om in aanmerking te komen voor een vergunning volgens Artikel 23, moet een ondernemer aan de volgende criteria voldoen:",[],{"type":518,"text":543,"spans":544,"direction":63},"Je moet als ondernemer in Nederland gevestigd zijn of woonachtig zijn in Nederland.",[],{"type":518,"text":546,"spans":547,"direction":63},"Je importeert regelmatig goederen van buiten de Europese Unie.",[],{"type":518,"text":549,"spans":550,"direction":63},"Je voert een deugdelijke administratie die specifiek is ingericht voor de afhandeling van BTW-verplichtingen.",[],{"question":552,"answer":553},"Voorbeeld van artikel 23 BTW verlegging",[554],{"type":60,"text":555,"spans":556,"direction":63},"Je bent een Nederlandse importeur van elektronische apparaten uit Zuid-Korea. Het bedrijf koopt een zeecontainer vol met laptops en tablets ter waarde van € 100.000,-. Je regelt de zeevracht met de zeevrachtspecialist TTS TransOcean. De container arriveert in de haven van Rotterdam waar de inklaring van de goederen moet plaatsvinden. Normaal gesproken betaal je dan de invoerrechten (indien van toepassing) en de BTW over de goederen (statistische waarde). In dit scenario zou je dus € 21.000,- aan BTW moeten betalen op het moment van de invoeraangifte (21% van € 100.000,-). Echter, met de Artikel 23-vergunning hoef je de BTW van € 21.000,- niet direct bij de invoer te betalen. In plaats daarvan wordt de BTW verlegd naar je reguliere BTW-aangifte. Dit betekent dat je de € 21.000,- opgeeft als verschuldigde BTW in je BTW-aangifte, maar je kunt dit bedrag tegelijkertijd ook claimen als voorbelasting in dezelfde aangifte. Dit neutraliseert het bedrag van de BTW, waardoor je effectief geen BTW betaalt op het moment van import.",[557],{"start":558,"end":559,"type":497,"data":560},218,232,{"link_type":45,"url":561,"target":500},"https://www.tts-transocean.com","faq$97631870-7361-4c55-a137-90b51e148996","faq","Hoe werkt artikel 23 BTW verlegging? 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