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.