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Do you do business with the Netherlands from another EU member state? And have you adjusted your VAT return for a previous period? You may have paid too much VAT. This amendment will make it easier for you to get a VAT refund. You will no longer have to file a separate request for VAT refund after already having filed a negative VAT return.
- EU entrepreneurs who do business in the Netherlands.
The change comes into force on 1 January 2022, with retroactive effect from 1 July 2021.