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:
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.
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.
More info 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.
MFFA Tax Advice can also assist you with: