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.
We do not process your application until you have arranged for the registration as a foreign entrepreneur. If you do not have a registration number yet, please apply by using the form Registration form Foreign companies. Do not attach any invoices when you send this form.
What to attach to the application
You must enclose the following documents together with your claim for a VAT refund:
- declaration of entrepreneurship, preferably from the tax administration in your country
- copies of 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.
Import documents and copies of invoices
Enclose the import documents and copies of invoices on which the amount of VAT is shown together with your claim. The documents will not be returned to you.
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).
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 2019 you can still submit a claim for refund of VAT for the years 2014 to 2018.
If you submit a claim for the years 2014 to 2017, then you do not have the right of appeal to the courts against our decision.