Significant Changes for non-EU Businesses filing for VAT refunds in the Netherlands…
The Netherlands announces changes to how non-European Union (non-EU companies) must file VAT Refund Requests.
It’s been one and a half months since The Netherlands announced significant changes to how non-European Union (non-EU) companies must file VAT Refund Requests (13th directive procedure). Letters were issued to businesses and representatives in order to inform those seeking a refund of Dutch VAT informing them that as of 1st April 2026 all requests must go through their online portal (Mijn Belastingdienst Zakelijk).
The Dutch tax authorities have discontinued their hard copy / paper based filing submission acceptance and moving forwards all requests and their corresponding communication will go through their digital portal.
How will this affect me?
It shouldn’t affect you really, if you have the right process and documents to hand and / or have a VAT representative, everything should run smoothly, just as usual.
Some however, do claim that the digital substitution is difficult and unpractical for non-residents of The Netherlands, but ultimately this is how VAT filing in the digital era should look. By removing the need for filing and managing large amounts of paper, it will bet easier and quicker for the VAT refunds to be processed. In some respects, the digital portal is actually taking onboard the Extended Producer Responsibility’ (EPR) golden rules by reducing the amount of paper we put out into the economy.
One thing to note is that in order to access this exclusive Dutch portal you must have a DigiD certification or an eHerkenning, such things may be time consuming for non-EU residents to obtain, so using a VAT representative is more than recommended. At VAT Digital we can take care of all your needs for your non-EU VAT refund Requests (13th directive procedure), and if you would like to know more about how we can do this for you then please contact us. With the right representative in place, there is no need to worry about the recent changes to how you file for VAT refunds in the Netherlands.
What are the Services that the Dutch Portal Manages?
The portal will manage the list of services below and once you have filed for your request; all communication is centralised through their online portal.
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VAT returns
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viewing VAT returns for the current year
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correction of VAT returns (supplements)
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submitting an objection for VAT
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registration for EU VAT One Stop Shop
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changing or terminating registration for EU VAT One Stop Shop
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submitting a VAT declaration for the EU VAT One Stop Shop
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Intra-Community transactions declaration (ICP)
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air passenger tax return
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rental income tax (landlord tax) return until 1 January 2023
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payroll tax return
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corporate income tax return
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request an extension to file corporate income tax return
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applying for or changing a provisional corporate income tax assessment
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submitting an objection for corporate income tax
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declaration of exclusive commercial use of delivery van (Verklaring uitsluitend zakelijk gebruik bestelauto)
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statement of first-day registration
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submitting or changing a bank account number
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return for tax on banks
Source VATupdate
