Claiming refund of VAT for entrepreneurs from non-EU countries

Is your company established outside the EU? Then you can claim refund of the VAT that you have paid in the Netherlands using the form 'Application for VAT refund for entrepreneurs based in non-EU countries'. Submit your claim before 1 July in the year following the year over which you are claiming refund of VAT.

Please note!

In order to get to the form 'Application for VAT refund for entrepreneurs based in non-EU countries' you can use the Registration of foreign businesses aid. By answering a number of questions, you will know if you can complete the application straight away or if you first have to apply for a VAT identification number or registration number. The calculation tool will guide you to the correct form..

You must also enclose the following documents together with your claim for a VAT refund:

  • declaration of entrepreneurship, preferably from the tax administration in your country
  • original invoices
  • import documents

Declaration of entrepreneurship

If you are an entrepreneur outside the EU then you are also required to submit documents with your claim for refund of VAT which show that you are an entrepreneur in your own country. Have you already submitted a declaration and is this declaration not more than 1 year old? Then you will not need to submit a new declaration.

Example

If you are an entrepreneur in the USA then you can request a form IRS 6166 from your tax administration. This form will show that you are an entrepreneur.

Original invoices and import documents

Enclose the original import documents and invoices on which the amount of VAT is shown together with your claim. The invoices will be returned to you once the processing has been completed. However we recommend that you make copies of these invoices and documents for your own administration.

Have you engaged a customs forwarding agent to take care of your imports? Then you will not receive the original import documents yourself. In such cases the VAT amount that you have paid on the imports will be stated on the invoice of the customs forwarding agent. You can deduct or claim refund of this amount (excluding the import duties).

Registration number

We will only handle your request after you have registered as a foreign entrepreneur. No registration number yet? You can use the calculation tool Registration of foreign businesses aid to request a form for applying for the registration number.

Until when can a claim for refund of VAT be submitted?

You can claim refund of Dutch VAT up to 5 years after the year in which you were charged the VAT.
In 2018 you can still submit a claim for refund of VAT for the years 2013 to 2017.

If you submit a claim for the years 2013 to 2016, then you do not have the right of appeal to the courts against our decision.

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