Application for a VAT refund

Are you established as an entrepreneur in an EU country other than the Netherlands? And do you want to reclaim Dutch VAT that was charged to you as an entrepreneur? In that case, as of 1 January 2010, you have to submit a VAT refund application to the tax administration in the EU country where you are established. You must always submit applications regarding 2010 and 2011 digitally. If you want to submit an application with respect to the years 2006 through 2009? You may have to submit it on paper. Find out more about applications regarding the years 2006 through 2009.

Conditions

As an EU entrepreneur, you may apply for a VAT refund if you satisfy the following conditions:

• You are a business entrepreneur with registered office outside the Netherlands.
• You do not perform activities in the Netherlands.
• You are not obliged to file VAT returns in The Netherlands.
• Dutch VAT (btw) has been charged to you.

Minimum amount

If you submit a VAT refund request with respect to one calendar year, the tax amount you reclaim should be at least € 50. For a period of a quarter of a year, the tax amount you reclaim should be at least € 400.

Additional assessment

Should it transpire that you have wrongfully been granted a refund, the Dutch Tax Administration are entitled to issue an additional assessment to recover the value of the refund, plus a penalty should this be deemed necessary. This entitlement lasts for a period of five years from the end of the year in question.

Objections and appeals

You are entitled to object if you do not agree with a decision taken by the Dutch Tax Administration. You should lodge an official notice of objection within six weeks with the Heerlen tax office:

Belastingdienst/Limburg/kantoor Buitenland/Afdeling Omzetbelasting
Postbus 2865
6401 DJ Heerlen
Netherlands

You will be notified in writing of the decision that is taken on your objection. You are entitled to appeal against this decision to the court. The letter informing you of the decision on your objection will contain information on how you should proceed if you wish to appeal.

Non-EU entrepreneurs

Are you established as an entrepreneur outside the EU? In that case, there will be no changes in 2011 in the way in which you can reclaim VAT in the Netherlands. Read more about how to submit a VAT refund application in the Netherlands.