Reclaim of VAT

Reclaim of Dutch VAT for companies established in EU member states

When your company is established in a EU member state, besides the Netherlands, you can reclaim Dutch VAT via a special procedure. This procedure has been renewed since 1 January 2010. You have to send a request for reclaim of Dutch VAT to the tax authorities in the country you are established (hereinafter: "your own country"), via a special internet application. You have to follow the procedure in your country. You have to complete the digital form with information about your company and information about the invoices and the VAT you wish to reclaim.  

The reclaim has to be made within 9 months after the calendar year the VAT is incurred.  The amount of the VAT being reclaimed should at least be € 400 in case the reclaim consists at least 3 months but less than a calendar year and at least € 50 if the reclaim is for a calendar year.

The Dutch tax authorities have to react within a maximum period of 8 months if extra information is requested. If they do not request extra information, the local tax authorities have to react within 4 months and pay within 10 days after the reclaim is granted.

Reclaim of Dutch VAT by companies established outside the EU

When your company is  established outside the EU (and you have no permanent establishment in the Netherlands) you have to reclaim the Dutch VAT in a special procedure, named the 13th Directive reclaim procedure. We will describe this procedure.

First you have to register the company with the tax authorities in Heerlen, The Netherlands. You have to send the completed form together with a copy of the memorandum of association and a statement of entrepreneur status of your country to the Belastingdienst Limburg / Kantoor buitenland Heerlen (Dutch tax authorities in Heerlen). You will receive a registration number.

When you are registered you have complete the request form. In this form you are asked to give some information about your company and the Dutch VAT you want to reclaim. After completion you have to send the form to the Dutch tax authorities in Heerlen, together with a statement of entrepreneur status of your own country and the original invoices of which you reclaim the VAT.

The reclaim has to be made within 6 months after the calendar year the VAT is occurred.  The amount of the VAT being reclaimed should at least be € 400 in case the reclaim consists at least 3 months but less than a calendar year and at least € 50 if the reclaim is for a calendar year.

The Dutch tax authorities usually react and pay within 6 months after the reclaim is filed.