When importing goods from a non-EU country, companies pay import VAT as soon as the goods are cleared by Customs. The Dutch VAT paid can be reclaimed via the VAT return (provided the conditions are met). This can take several months.
Dutch companies can apply for a so-called Article 23 permit from the Tax Authorities. With such a permit you do not pay the VAT at the Dutch customs, but you declare it in your next VAT return. You also immediately reclaim this amount, provided you are entitled to deduct input tax. This provides a liquidity advantage since you do not have to pay the import VAT first and only receive it back from the tax authorities much later.
Source Baker Tilly
