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Claiming a VAT refund in the Netherlands from outside the EU

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Netherlands Enterprise Agency, RVO

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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 for business or because you import goods? You can claim a VAT refund with the Dutch Tax and Customs 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 have paid VAT in the Netherlands
  • you are not required to file a VAT return in the Netherlands

Conditions for a VAT refund

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 you want to have refunded:

  • 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 with the Tax and Customs 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 filing the form ‘Application for VAT refund for entrepreneurs based in non-EU countries’. You can claim a VAT refund retroactively up to 5 years before your right to a VAT refund expires. When you apply before 1 July, you will have your VAT refunded that year.

This article is related to:

This information is provided by

Netherlands Enterprise Agency, RVO