Claiming refund Dutch VAT

Would you like more information about claiming back Dutch VAT? Contact us.

MFFA Belastingadvies | Tax Advice

Claiming refund Dutch VAT

Did you buy as a foreign entrepreneur (non-EU) goods in the Netherlands? Or did you pay Dutch VAT? Then you can claim refund of Dutch VAT at the Dutch tax authorities. Before you can apply for the refund, a foreign VAT number (Dutch registration number) must be applied for at the tax authorities (Belastingdienst).

In case you need assistance with this, feel free to contact us at +31 (0)85 0030140.

Refund Dutch VAT to foreign (non-EU) taxable persons / claim back Dutch VAT

According to a special VAT refund procedure, taxable persons / entrepreneurs who are not established in the Netherlands and also do not have a permanent establishment in the Netherlands from which they are performing taxable activities may (under certain conditions) reclaim Dutch VAT. These refunds are based on the so-called Thirteenth VAT Directive (applicable to entrepreneurs outside the European Union). Foreign entrepreneurs are eligible for a claiming refund of Dutch VAT in accordance with the special refund procedure if they:

do not supply taxable goods or services in the Netherlands;
only render services for which, under the reverse charge rules, the VAT liability is shifted to the customer; or
render specific exempted (zero-rated) transportation services and services ancillary thereto.

Foreign entrepreneurs may use the refund procedure if they perform activities in their own country which would be liable to VAT and lead to a refund or deduction of input VAT if carried on in the Netherlands.

Claim back VAT Netherlands – frequently asked questions:

Please find below frequently asked questions about claiming refund Dutch VAT:

What is the procedure for refund of Dutch VAT?

A request for a refund must be filed using a special refund form. In the Netherlands, the so-called refund form OB 68 is used. When the foreign entrepreneur files its first request in the Netherlands, it must submit a registration form first, in which the entrepreneur applies for a Dutch registration number which is only relevant to claims for present and future refunds, i.e. it is not a registration for VAT purposes as such.

For the Dutch VAT refund procedure, the following documentation/information is required:

the local registration/tax number and an original certificate of VAT liability, filled in, signed and stamped by the competent tax authorities in the country of establishment. In the US this is a form 6166 from the IRS;
a copy of the articles of incorporation;
a copy of the deed of registration with the local Chamber of Commerce or a similar institute showing the legal name and full address;
bank details including bank account number as well as IBAN and BIC code;
the original invoices and the original import documents;
a descriptions of the activities in the Netherlands.

What is the timeframe refund of VAT in the Netherlands?

A refund form must be submitted by 30 June of the year following the year in which the VAT was incurred. In practice the Dutch tax authorities grant refunds with a retrospective effect of 5 years.
A first refund could take about 6 months before it is dealt with by the tax authorities. However, our experience is that this process in general does not take that much time if all required documentation has been sent to the tax authorities in a complete and timely manner.

Is there a minimum refund?

Only VAT in excess of EUR 200 may be reimbursed for a refund period of more than 3 months but less than a calendar year. If the application relates to a calendar year or a period shorter than 3 months, VAT claims in excess of EUR 25 can be granted.

More information about refund of Dutch VAT?

Do you want more info about claiming back Dutch VAT, you can contact us through our contact form or call +31 (0)85 00 30140.

Also see the website of the Dutch tax authorities.

MFFA Tax Advice can also assist you with:

Setting up a Dutch BV or a branch/P.E in the Netherlands
Corporate income tax compliance / advice
VAT return in the Netherlands
Accountant services
Wage tax / compliance in the Netherlands

Jeroen Mijlof

Specialist in: Expats | International Companies , MFFA Belastingadvies | Tax Advice

Jeroen Mijlof graduated in economics and tax law at the University of Groningen. He has + 15 years’ experience in National and International Tax Law for both individuals and companies. Before MFFA he worked at the Dutch tax authorities, KPMG Meijburg and RSM International Tax Services .

jeroen@mffa.nl

+31 85 0030140