New Dutch VAT Refund Rules for Non-EU Entrepreneurs
01/05/26
The way non-EU entrepreneurs reclaim Dutch VAT is set to change as of 2026. Refund applications are currently submitted on paper, but the Dutch tax authorities are transitioning to a fully digital system. This update affects how refund applications must be filed and what businesses need to arrange in order to continue submitting them correctly and on time.
The current process
Non-EU entrepreneurs currently reclaim Dutch VAT using a paper application form, which must be submitted on or before 30 June of the year following the year in which VAT was incurred. An application will only be processed if the non-EU entrepreneur is registered with the Dutch tax authorities. If not yet registered, a non-established entrepreneur VAT registration number must first be obtained. This registration is solely intended to facilitate the refund process and does not create an ongoing Dutch VAT return filing obligation.
The refund application must include supporting documents such as a certificate of (VAT) taxable person status in the country of establishment, copies of invoices with VAT, and – in the case of Dutch import VAT – relevant customs documentation. Under Dutch formal rules, VAT can be recovered up to five years back. If the 30 June deadline is missed, an ex-officio request may still be submitted, but such late submissions do not allow for objection or appeal if the request is denied
What will change from 2026 onwards
From the second quarter of 2026, VAT refund requests can only be submitted digitally via Mijn Belastingdienst Zakelijk. Paper submissions will no longer be accepted. To access the portal, entrepreneurs will need eRecognition (“eHerkenning”, or “DigiD” for private individuals).
Obtaining eHerkenning may take several weeks, making early preparation essential to meet the annual 30 June deadline. All communication regarding the refund request will take place digitally, including email notifications when new documents or actions are available.
What does this mean for your business?
While many of the procedural requirements for recovering Dutch VAT remain unchanged, such as retaining valid invoices and monitoring deadlines, the transition to a fully digital filing environment introduces one key new requirement for non-EU businesses: timely access to Mijn Belastingdienst Zakelijk.
VAT refund applications must be submitted exclusively online using a recognised Dutch login method. For most businesses this will involve eHerkenning, a secure digital identity used to access Dutch government portals. eHerkenning operates with different reliability levels, with higher levels required for accessing or exchanging more sensitive financial information. Formal authorisations also ensure that only properly empowered individuals or intermediaries may act on behalf of a business.
How PwC can help
As obtaining eHerkenning requires engaging an accredited provider, selecting the appropriate reliability level and setting up the correct user roles and authorisations, businesses are advised to take action well in advance. PwC can guide clients through these requirements and assist in establishing the authorisations needed to grant PwC secure delegated access to Mijn Belastingdienst Zakelijk. This enables PwC to support the preparation, submission and monitoring of VAT refund applications via the digital portal, helping ensure continuity, compliance and an efficient VAT recovery process under the new digital framework.
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