To be able to claim VAT in the Netherlands you must first apply for a VAT number as a foreign entrepreneur unless you are using the 8th directive in your resident EU country. You do not have to submit VAT returns if you have no taxable activity.
You are only permitted to deduct or claim a refund of Dutch VAT if you satisfy 2 conditions;
- The goods/services are used for business and not personal use
- The goods/services are used for activities where VAT is charged.
You are only entitled to submit a claim for a VAT refund if:
- You are not required to file a VAT return in the Netherlands
- Dutch VAT has been charged to you
- The VAT is deductible as input tax
- The amount of VAT for the refund is at least €50 for a calendar year or €400 per quarter
There are different procedures for EU and non-EU companies
EU Companies
Dutch VAT can be reclaimed for the last 5 years and should be made in a digital format. This is normally done in your own country by the 8th directive and passed to the Tax Authorities in the Netherlands.
You will normally receive a decision within 4 months of application which states whether the application was approved, rejected or partially approved. If your refund has been approved you will usually be paid within 10 working days
Notice
You must submit a claim for a Dutch VAT refund in digital form for the previous year before the 1st October of the present year to the tax authorities in your resident EU country. In some EU countries it will not be possible after this date.
non-EU Companies
To apply for a Dutch VAT refund, you must first register for a Dutch VAT number using the registration form for foreign companies.
Once registered you may submit your VAT refund claim before 1st July in the year following the year you wish to claim VAT for.
As part of your application you will need to send the following documents:
- Proof of entrepreneurship from your own tax administration in your home country
- Copies of invoices
- Copy of import documents
You can claim for a refund of Dutch VAT for up to 5 years after the year in which you were charged the VAT. If your claim is rejected than you have no right to appeal for years 3+.
What can de deducted?
VAT charged over food and drink in catering establishments can never be deducted. You may however deduct VAT charged over the cost of overnight accommodation and the like if these costs are incurred in relation to a taxed service.
VAT on imports and purchase VAT can also be deducted including intra-community taxable acquisitions and VAT on stock movements.
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