Did you pay VAT in another EU country in 2023? Then make sure that you submit a request for a VAT refund to the Dutch Tax Authorities in time. You can reclaim this VAT through the Dutch Tax Authorities until October 1, 2024 at the latest. You cannot deduct the VAT paid abroad in your regular VAT return.
Terms
To reclaim VAT from other EU countries, the following conditions apply:
- Your company is based in the Netherlands;
- Your company is not required to file a VAT return in the relevant EU country. If your company does have to file VAT returns in the relevant EU country, the VAT there must be deducted as input VAT in the VAT return;
- Your company uses the goods and services for VAT-taxed activities.
If you cumulatively meet the above conditions, you have the option to reclaim the VAT paid in another EU country.
Please note! The minimum VAT amount for VAT refund per country is €50.
Portal 'Refund of VAT from other EU countries'
The VAT refund request can be submitted via the online portal 'Refund of VAT from other EU countries'. This requires login details. If VAT has not previously been reclaimed via the portal, login details must be requested for this. You can use the form 'Application for VAT refund login details from other EU countries' for this purpose. The tax authorities usually issue the login details within 4 weeks. Given the approaching deadline of September 30, 2024, urgent action is therefore required.
What can you do?
We recommend that you identify whether and how much VAT you paid for purchases in another EU country in which you do not file a VAT return. You can then reclaim this VAT through the Dutch Tax Authorities before October 1, 2024.
Questions?
Needless to say, we are happy to help you with any questions you may have. Feel free to contact us through your relationship manager, by email at btw@govers.nl, or by phone at 040-2 504 504.