VAT refund to customers outside the EU will be digital only

What changes?

Do you sell goods to customers from outside the EU? And do you offer VAT refund? From 1 January 2026 the way you arrange these VAT refunds will change. You will have to make the refund digitally from then on. This applies to all purchases your customers take with them to destinations outside the EU. You can then no longer use paper invoices or stamps.

These are the main changes:

• You register purchases through an intermediary or MijnDouane (in Dutch). Log in with eHerkenning or DigiD.
• You customers use the app ‘NL Customs VAT’ (in Dutch, in the app itself you can choose various languages) to apply for their VAT refund. They will no longer have to take their invoices to a customs desk.
• Your client needs to turn on GPS and Bluetooth at their exit point from the Netherlands.
• VAT refund validation will be done entirely online. Your customers must enter their passport number in the app. The invoices you register digitally in their name are then automatically entered in the app.

This digital method is mandatory for all shopkeepers who offer VAT refund, also for online orders that are collected in the shop.

For whom?

• shopkeepers in the Netherlands who offer VAT refund to customers from outside the EU

When?

• From 1 January 2026 the digital method is the only way to arrange VAT refund
• Until 31 March 2026 you can still have paper invoices approved for purchases that were made no later than 31 December 2025.