VAT refund from another EU Member State

If you have a company in the Netherlands and you have paid VAT in another member state of the European Union, you can ask for this VAT to be refunded. This is only possible if you do not submit VAT returns in that country. If you do, you can credit the VAT as input tax in that country.

Submitting a request

You can submit the request for a VAT refund digitally at the Dutch Tax and Customs Administration. It will forward your claim to the Tax and Customs Administration of the Member State in question. You must submit the request before 1 October of the year that follows from the year for which you are requesting a VAT refund.

Confirmation of entrepreneur status

You no longer require a Confirmation of entrepreneur status (Verklaring van hoedanigheid) since the start of 2010 if you are established in the Netherlands and you apply for a VAT return from another EU country.

Temporary payment deferral option

You can request a deferment of payment of VAT in the Netherlands if the refund of VAT from abroad is being delayed.

European Commission e-learning module

The free of charge English e-learning module on the European Commission website will teach you how to apply for your VAT to be returned from another EU state step-by-step.

Dutch VAT refund

Different rules apply if you are you established as an entrepreneur in another EU country and you do want to reclaim Dutch VAT.