VAT deferment on imports: save cash flow and reduce risks

Many importers assume VAT is simply a cost you always have to pre-finance. But that’s not true. With VAT deferment, you can save hundreds of thousands in cash flow — without doing anything wrong.
In this blog, you’ll learn how it works and why it’s so important.

How does VAT work on imports?

  • You import goods into the Netherlands or Belgium.
  • At customs clearance, you must pay VAT on the value of the goods.
  • This is often 21%. On large shipments, this can mean millions of euros.
  • Only later, in your VAT return, can you reclaim that VAT.

Result: your money is tied up for weeks or even months.

What is VAT deferment?
With VAT deferment, you don’t pay VAT at customs. Instead, you only declare it in your VAT return.

That means:
✅ No large outlay at customs clearance
✅ Cash flow stays available for your business
✅ Lower financing costs

A practical example
You import €2 million worth of goods:

  • Without VAT deferment, you pay €420,000 to customs.
  • With VAT deferment, you don’t need to pre-finance this amount.

This makes a huge difference in liquidity, especially for companies that import frequently.

Who can apply VAT deferment?

  • Companies with a Dutch VAT number
  • Foreign companies with Limited Fiscal Representation in the Netherlands

Ferliner offers this fiscal representation and can arrange everything for you. Often, it’s much simpler — and cheaper — than you think.

Risks without VAT deferment
❌ Unnecessarily draining liquidity
❌ Interest costs on pre-financed VAT
❌ Less room for investment or purchasing
❌ Needlessly complex administration

Don’t miss out on this benefit
VAT deferment is one of the easiest ways to free up cash flow when importing. Yet many companies don’t take advantage of it. Don’t let your money get stuck. Check whether you can benefit from VAT deferment.

Our free checklist helps you discover whether your process is robust enough to avoid these surprises.
=> Download the free checklist here >>