VAT refund from another EU Member State
Do you own a company in the Netherlands and did you pay VAT in another EU Member State? You may reclaim this VAT in the Netherlands for goods, services, or on import of goods from a non-EU country through the Netherlands Tax Administration (belastingdienst).
When can you claim a VAT refund?
You can claim a VAT refund from another EU country if (in Dutch):
- your company is established in the Netherlands
- you do not file VAT returns in the member state
- you use the goods or services for business activities that are subject to VAT
Conditions for a VAT refund
The minimum amount to apply for a VAT refund is:
- €50 for a request for an entire calendar year or the last part of it.
- €400 for a request for at least 3 months, but less than a calendar year.
You must submit your VAT refund request (in Dutch) before 1 October of the year following the year for which you request a VAT refund. For instance, you paid VAT to another EU country in 2023. If you want to reclaim this VAT, you submit your request before 1 October 2024.
Request login details
You need login details to reclaim VAT from another EU member state. First you establish if you qualify using the Dutch-language tool 'Inloggegevens voor terugvragen btw uit EU-landen' (scroll down to start the check). You can then request login details with the form you will find via the same tool from the Tax Administration.
Claiming a VAT refund
You use the login details to submit an application for a VAT refund online via the Tax Administration's website. In the Dutch-language brochure Requirements and explanation for requesting a VAT refund from other EU countries (Vereisten en toelichting bij verzoek om teruggaaf btw uit andere EU-landen) you can find information for each country. The information regards the requirements your application must meet and what documents you need to enclose with your application.
The Tax Administration will forward your request to the Tax Department in the EU country where you wish to make the claim. That country will process your request.
Dutch VAT refund
Different rules apply if you are established as an entrepreneur in another EU country or outside the EU and you want to reclaim Dutch VAT.