How to Claim
yOUR VAT Back
How to claim a refund of VAT in The Netherlands
VAT paid on purchases can usually be claimed back by businesses in The Netherlands. In order to claim back VAT, the company (in most cases) needs to be registered with the Dutch Tax Authorities.
See our article about how to apply for a Dutch VAT ID.
Once you have established your Dutch company, and your VAT number is activated, you can file your (first) VAT return, in which you will declare all your sales, as well as expenses.
VAT on expenses can only be deducted when the following two criteria are met:
The use of the goods and services need to have business purposes, not for private use;
You have to use the goods and services for activities over which VAT is charged.
There are various situations if you want to claim back VAT as a company:
Your company is established in The Netherlands;
Your company is established in an EU country;
Your company is established in a non-EU country.
Companies established in The Netherlands
When the amount of deductible tax is higher than the VAT that your company has to pay, then your company will receive a refund of VAT. In order to get this VAT refund, you will have to file a VAT return at the end of the relevant period. Usually, the period will be quarterly.
See our article about registering for a VAT number (link) and How to file your VAT return (link).
Companies established in an EU country
When your company is established in an EU country, you can reclaim Dutch VAT over the previous five years. All requests must be made in digital form to the tax authorities of the EU country in which you are established.
Please note: you don't have to register for VAT in The Netherlands.
Companies established in a non-EU country
When your company is established outside of the EU, you can reclaim VAT paid in The Netherlands by using the form “Application for VAT refund for entrepreneurs based in non-EU countries”. This form should be filed with the Dutch tax Authorities before the first of july in the year after the year over which you are claiming a refund of VAT.
Before you can file the above-mentioned form, you first have to register with the Dutch tax Authorities in order to obtain a VAT number. On https://download.belastingdienst.nl/belastingdienst/dl/rekenhulpen/registratie_buitenlandse_ondernemers/appl_vat_id_for_foreign_enterpr_ob0711z3foleng.pdf you can find the form that is necessary for this registration.
The following documents are required to enclose with your claim for a VAT refund:
A declaration of entrepreneurship;
The original invoices;
The import documents.
The VAT refund can be claimed up to five years after the year in which the VAT was charged to your company. Meaning that you can claim a refund of VAT in 2019 over the years 2014 to 2018.
Some companies are unable or unwilling to file their VAT returns. These companies can choose to authorise someone to do this on their behalf. INCO can help you with all VAT issues. Please don't hesitate to contact us.
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