File your refund request relating to foreign VAT before 1 October!

Dutch entrepreneurs who have received invoices with foreign VAT in 2016, can claim a refund of this VAT through the Dutch Tax Administration. Any request to this end should be filed on 30 September at the latest.

7 August 2017

Dutch version

Deadline for reclaiming VAT 2016

As of 1 January 2010, entrepreneurs have to file an electronic refund request with the tax authorities in their own EU country to reclaim VAT from other EU countries. Subsequently, the tax authorities will send such requests to the tax authorities in the country of refund. If you want a refund of your VAT over the year 2016 this request must be filed on 30 September at the latest.

Dutch procedure

In the Netherlands a refund request for foreign VAT must be submitted through a special web site of the Tax Administration, which can be found using this link: website. To this end, you will need login data. If you do not yet have this, you may apply for it using this link. If you have forgotten your login data, please do not apply for it again but contact the “Belastingtelefoon” (0800-0543).

Note: if you perform taxable supplies in the EU country that must refund the VAT and you have to pay the VAT, you cannot file the refund request. You will then have to file a regular VAT return in that EU country. In that regular VAT return you can deduct the VAT.

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