Did you pay VAT in another EU country for business expenses in 2025? If so, make sure to submit a request for a refund of the foreign VAT to the Dutch Tax Authority in a timely manner. The deadline for submitting a refund request is September 30, 2026. After this date, the right to a refund will permanently expire, and requests will no longer be processed.
RequirementsThe following requirements apply when claiming a VAT refund from other EU countries:
- The company is based in the Netherlands;
- The company is not required to file a tax return in the relevant EU country and is not registered there for VAT purposes. If the company is required to file a VAT return in the relevant EU country, the VAT paid there must be deducted as input tax on the VAT return;
- The company should not have been registered for VAT in 2025 due to taxable transactions in that EU country.
- The company uses the goods and services for VAT-taxable activities;
- The minimum VAT amount required for a VAT refund per country is €50.
If all of the above conditions are met, it is possible to claim a refund of VAT paid in another EU country. Please note, however, that refund options vary by country. Certain expenses, such as restaurant and bar expenses, are excluded from refunds in some member states, while other countries apply partial deduction limits (for example, Belgium has a deduction limit on fuel for passenger cars).
ProcedureThe request for a VAT refund can be submitted via the Dutch Tax and Customs Administration’s online portal “VAT Refunds from Other EU Countries.” Login credentials are required for this. If you have not previously requested a VAT refund through the portal, you must first request login credentials. You can use the form “Request for Login Credentials for VAT Refunds from Other EU Countries” for this purpose. Given the approaching deadline of September 30, 2026, prompt action is therefore required—especially if you do not yet have login credentials.
Depending on the requirements of the relevant EU country, digital copies of invoices and import documents must be included with the application.
Processing and Review
After submission, the Dutch Tax Authority forwards the request to the tax authority of the relevant EU country. That authority has four months to make a decision, or eight months if additional information is requested. The refund period and conditions may vary by country.
Get started early!
We recommend determining whether and how much VAT was paid on purchases made in another EU country. This VAT can then be claimed through the Dutch Tax and Customs Administration no later than September 30, 2026.
Finally,
. Do you need assistance with filing your EU VAT refund, or do you have questions about the requirements? Please feel free to contact your designated Govers representative or the VAT team at btw@govers.nl or by phone at 040-2 504 504.