Business.gov.nl uses cookies to improve the website. These functional and analytical cookies do not contain your personal data. Do you want to watch video content? Third parties may place tracking cookies to track your online behaviour. You can refuse these tracking cookies. How cookies are used on Business.gov.nl.

Claiming a VAT refund in the Netherlands from outside the EU

Published by:
Netherlands Enterprise Agency, RVO
Checked 3 Nov 2021
1 min read
Nederlandse versie

Do you own a business outside the EU and did you pay VAT (btw) in the Netherlands? For instance, during a business trip to the Netherlands, or because you import goods? You can claim a VAT refund with the Netherlands Tax Administration (Belastingdienst).

Who can claim a VAT refund?

You are eligible for a refund of the VAT you paid in the Netherlands if you meet the conditions, such as:

  • your business is established outside the EU
  • You were charged VAT in the Netherlands you are not required to file a VAT return in the Netherlands

Conditions for a VAT refund

Are you based outside the Netherlands but do you supply goods or services in the Netherlands? Your claim should cover a period of at least 3 months and may not be longer than 1 calendar year. The period may be shorter than 3 months if the period surpasses the calendar year.

There are 2 minimum amounts for refunding VAT in the Netherlands depending on the period:

  • A minimum of €50 for claims covering 1 calendar year, or the final part of a calendar year.
  • A minimum of €400 for claims covering a period of at least 3 months, but not a whole calendar year.

Please note: you need to register as a foreign company with the Netherlands Tax Administration's Department of International Issues. You will then receive a registration number for foreign entrepreneurs to claim your VAT refund.

How to apply for a VAT refund

You can claim a VAT refund for VAT paid in the Netherlands by completing the form ‘Application for VAT refund for entrepreneurs based in non-EU countries’. Submit your claim before 1 July in the year following the year over which you are claiming VAT refund. You can claim a VAT refund retroactively up to 5 years before your right to a VAT refund expires.

This webpage is part of an EU quality network

This article is related to:

How would you rate this page?(question 1 of max 3)
We are sorry to hear that. How can we improve?(question 2 of 3)

Questions relating to this article?