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 through the Dutch Tax and Customs Administration.
Conditions for 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 company activities that are subject to VAT
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 may reclaim a lower amount, but then the country to which you apply may decide to not take your request into consideration.
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 2022. If you want to reclaim this VAT, you submit your request before 1 October 2023.
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). You can then request login details with the form you will find via the same tool from the Dutch Tax and Customs Administration (Belastingdienst).
Claim a VAT refund
If you own a company in the Netherlands and want to reclaim VAT from another EU Member State (in Dutch), you submit an application for a VAT refund online via the Dutch Tax and Customs 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. For more information in English on this subject, you can consult the European Commission’s Tax Information Communication database (TIC).
The Dutch Tax and Customs Administration will forward your request to the Tax Department in the Member State 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.