Reclaiming VAT for entrepreneurs from non-EU countries

Is your company based outside the EU? And do you not file VAT returns in the Netherlands? On this page you can read how to reclaim VAT you have paid in the Netherlands. The process for this will change in 2026, you can read more about this further down this page.

How does it work now?

If you don't file VAT returns in the Netherlands, you can reclaim VAT you have paid in the Netherlands by using the form Application for VAT refund for entrepreneurs based in non-EU countries. Submit your application before 1 July of the following year for which you are reclaiming VAT.

We will only process your application for a VAT refund once you are registered with us as an entrepreneur based in a non-EU country. If you do not have a registration number yet, please apply for 1 by using the Registration form Foreign companies. Do not attach any invoices with this form.

What you must include with your application

With your application for a VAT refund, you must include the following documents:

• declaration of entrepreneurship, preferably issued by the tax authority in your country You must be able to prove that you are an entrepreneur in your country. Do this with a declaration of entrepreneurship. If you have submitted this declaration to us before and it is no older than 1 year, you don't have to enclose a new one.
• copies of invoices showing VAT These will not be returned to you, so please do not send originals.
• import documents, if you imported goods If you use a customs agent to handle the import, you won't receive the original import documents yourself. The VAT amount you paid on import will be shown on the agent's invoice. The VAT amount you paid on import will be shown on the agent's invoice. You may reclaim this VAT amount (but not the customs duties).

Until when can I reclaim VAT?

You can reclaim VAT in the Netherlands up to 5 years after the year in which you were charged VAT.
In 2025 you can still reclaim VAT for the years 2019 to and including 2024.

You must submit your application for a VAT refund no later than 1 July of the year following the year to which the refund relates. If you submit your application later, you may still reclaiem VAT for up to 5 years after the year in wihch the VAT was charged, but you will no longer be able to submit an objection or appeal if we reject you application.

What will change from 2026 onwards?

How you submit an application for a VAT refund in the Netherlands will change in 2026. The Tax Administration of the Netherlands will change its VAT IT system. As a result, the way entrepreneurs from outside the EU submit and track their VAT refund applications will also change.

Important: arrange a valid login method on time

From the second quarter of 2026, you must submit your application digitally via Mijn Belastingdienst Zakelijk.

To log in, you need a valid login method: DigiD or eHerkenning. Which login method you need depends on the legal form of your business.Read more about this on belastingdienst.nl/business-login.

What else will change?

Once the new system has been introduced:

• you will no longer be able to submit applications on paper
• all communication concerning your applications will go through Mijn Belastingdienst Zakelijk
• you will receive email notifications when new documents or actions are made available to you

We will publish the exact start date in 2026 on belastingdienst.nl as soon as the transition has been completed.