Reverse-charge mechanism on import: Article 23
The reverse-charge mechanism on import means that you are not required to pay the VAT on import immediately. The VAT can then be paid when you file your VAT return. In order to do this, you will need an Article 23 permit. As foreign entrepreneur, you are not able to apply for an Article 23 permit yourself. However you can engage a tax representative for this purpose. This representative can apply for a permit for you.
If you do use a tax representative, then you will not need to register with us. The tax representative will declare the VAT that you are required to pay on the VAT return for that period. The representative will deduct this VAT as input tax on the same VAT return. Then you will not be required to pay this VAT in advance on import.