Submit foreign VAT refund requests for 2024 before 1 October
12/09/25
If you received invoices with VAT from other EU Member States in 2024, you can reclaim this VAT via the portal of the Dutch Tax Authorities. Your 2024 refund request should be submitted to the Dutch Tax Authorities before 1 October 2025. This is only possible digitally via your personal page on the web portal of the Tax Authorities, different from the web portal for filing tax and VAT returns. If you do not have an access code for this portal yet, immediate action is required.
Submitting refund digitally
Entrepreneurs who have received invoices with VAT from another EU country can reclaim this VAT if the conditions set are met. The refund request can be made via the dedicated website of the Dutch Tax Authorities. The request for the year 2014 must be submitted before 1 October 2025.
The refund request can only be submitted via your personal page on the web portal of the tax authorities. You need an access code for this. If you wish to apply for a refund and do not yet have such an access code, immediate action is required.
Once requested, the Dutch tax authorities will forward the request to the tax authorities of the other EU Member State. That other Member State decides on your refund application and may request additional questions or information.
Conditions for foreign VAT refund requests
The foreign VAT paid by you is eligible for refund if you meet the following conditions:
- The input VAT is paid on goods or services from another EU country. Non-EU countries typically have their own VAT refund procedures and systems for recovering VAT (if at all), this should be reviewed locally.
- Your company is based in the Netherlands and has no (secondary) establishment in the EU country where you are entitled to claim the relevant local input VAT, and
- You are not liable for output VAT in the EU country where you are entitled to claim the relevant local input VAT, and
- You use the goods and services to which the VAT invoices relate for VAT-taxable business activities.
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