Payment or refund of VAT

Have you filed a tax return and are you required to pay VAT? Then you must do this within 2 months after the end of the relevant period. This 2 months period only applies to foreign companies. For companies established in the Netherlands a 1 month period applies.

The payment date is the date on which the payment is made into our bank account. Further information about the method by which you can pay the VAT is included in the explanatory notes supplied with the tax return.

Refund of Dutch VAT

Have you carried out business within the Netherlands? And is the amount of the deductible input tax higher than the VAT that you are required to pay according to your tax return? Then you will receive a refund. This is called refund on the tax return.