Claiming a refund of Dutch VAT for entrepreneurs from other EU countries

If you are charged Dutch VAT as an entrepreneur, you can claim a refund in the Netherlands. You can claim a refund of Dutch VAT for the past 5 years.

Before 1 October 2016

The claim for a refund should be submitted digitally at the tax services of the EU country in which you are established. For 2015, you should submit the claim for a refund before 1 October 2016. After this date it is no longer possible in several EU countries.

To submit the request digitally, you will need login details. This could take some time. We recommend that you take this into consideration, in order to receive the necessary login details before 1 October.

If you have submitted the request in your own country, the tax services from your country will forward the request to the Dutch Tax Authorities. The Dutch Tax Authorities will send you a confirmation of receipt to the email address that you provided.

You will receive a notification from the Dutch Tax Authorities within 4 months. This notification will state whether your request was approved, rejected or partially approved. If your refund claim is approved, the Dutch Tax Authorities will refund the amount within 10 working days after the expiry of this four month period. If more information is needed, the period of four months will be extended.

Not all VAT can be reclaimed in the Netherlands. Vat on food and drinks in the catering industry, for example, is excluded.

Claiming a refund from the Dutch tax services

If you cannot digitally claim a refund of the VAT before 1 October 2016, or if you would like to claim a refund for the past five years, you can submit a written request to the Dutch Tax Authorities. This request is only possible if you cannot follow the digital claim procedure in your own country. The claim should meet certain requirements. Off course the VAT specialists of accon■avm can assist you with this.