Claiming refund of Dutch VAT for entrepreneurs from EU countries
You wish to claim a refund of VAT charged to you as an entrepreneur. You can reclaim Dutch VAT over the past 5 years. Your request for a refund of Dutch VAT should be made in digital form to the tax authorities of the EU country in which you are established.
Confirmation of receipt
Have you applied for a refund in your own country? If so, the tax authorities of that country will pass on your application to the Dutch Tax Department. The Dutch Tax Department will send confirmation of receipt to the email address that you have given under company details in your application for a refund.
Are you still waiting for confirmation of receipt 1 month after submitting your application? In that case you should contact your own tax department or the Tax Information Line Non-resident Tax Issues in the Netherlands.
What is the status of my application?
Have you submitted a refund application and would like to know the status of your application? If so, call the Tax Information Line Non-resident Tax Issues in the Netherlands.
When will I receive a decision and my refund?
You will receive a decision on your application from the Dutch Tax Department within 4 months of submitting your application. The decision will state whether your application has been approved, rejected or partially approved. If your refund is approved the Dutch Tax Department will pay the due amount to you within 10 days at the latest of the end of this four-month period. In some cases more information will be needed to assess your application. In that case a period other than the four-month period may apply.
Do you owe any tax in the Netherlands? If so, we can set off this tax debt against the payable tax and it may take longer before you receive the remaining amount of the refund. We will inform you if we intend to set off your refund against a payable amount.
Late decision or payment
If you receive the decision or the payment late, you should contact the Tax Information Line Non-resident Tax Issues in the Netherlands. If the payment term has elapsed and you have not yet received your refund, you will be eligible for an interest payment.
Application for a refund to the Dutch tax authorities.
Are you unable to reclaim the Dutch VAT from the tax authorities of the EU country in which you are established? In that case you should make a written request for a refund to the Dutch tax authorities.
When making the written request enclose the following statements of the tax authorities in the EU country in which you are established:
- a certificate concerning the capacity of the taxpayer showing that you are an entrepreneur for VAT purposes
- a statement confirming that you are unable to reclaim the Dutch VAT in digital form from the tax authorities of the EU country in which you are established
Without these statements we will be unable to accept your application for a refund.
Send the Application for refund of Dutch VAT for EU entrepreneurs and the statements to:
PO Box 2865
6401 DJ Heerlen