If you buy goods or incur other costs in the Netherlands on behalf of your firm, your suppliers will charge you VAT. You will also need to pay VAT if you import goods into the Netherlands from non-EU countries, or if, acting from an establishment in the Netherlands, you purchase goods from another EU Member State. The VAT you are charged on your purchases and costs is known as 'input tax'. You are entitled to deduct the input tax from the VAT you have to pay in the Netherlands. If the amount of input tax is larger than the amount of VAT you have to pay, you are entitled to a refund of the difference. Even if you do not supply any goods or services in the Netherlands, you are still entitled to recover the VAT. In this respect, the following issues are relevant:
