With the holiday season nearing its end, the deadline for submitting refund requests for foreign VAT is approaching. As a Dutch entrepreneur who received invoices with foreign VAT in 2018 from another EU Member State, you should claim a refund of the paid VAT before 1 October 2019. The same deadline applies in most other EU Member States. In case you have not filed a claim for refund yet, please arrange it shortly.
How to claim a refund for VAT paid in other EU member states.
You can claim a refund for paid EU VAT through a special website of the Dutch Tax Administration, which can be found using this link. For access to this website, you will need separate login data (in case not yet submitted to you) which can be requested through a form available via this link. Usually, you will receive the login data within four weeks, so please make sure to request for the login data in time.
The Dutch Tax Administration will forward the claim for refund of foreign VAT to the concerning EU Member State, where your claim for refund will be processed. If you want to make sure that your claim will be processed, please file your claim for refund before 1 October 2019. Each EU Member State has its own requirements with regard to a claim for refund. A document with the requirements per Member State can be found on the website of the Dutch Tax Administration via this link (only available in Dutch).
Do you file VAT-returns in the EU Member State concerned? In that case the paid VAT must be settled in the VAT-returns to be filed in that Member State.
Requirements for refund of your paid VAT in EU Member States
As a Dutch entrepreneur, you are eligible for a VAT refund request when the following criteria are met:
- You have a business in the Netherlands;
- You purchase goods and services for VAT taxed activities;
- You had to pay non-Dutch VAT on the purchased goods and services;
- You do not file VAT-returns in the EU Member State concerned.
When can you expect your refund of foreign VAT?
The competent foreign Tax Administration will decide on your claim for refund within four months. A claim for refund may be (fully or partially) denied. When your claim for refund has been approved, you can expect the refund to be transferred on your bank account within ten days after the end of the four month period.
Need help with your claim for refund?
Feel free to contact one of our VAT specialists at Visser & Visser should you require any assistance. Please make sure to request login data in time when not yet available. We could assist you in that as well.