Did you pay VAT in another EU country for business expenses in 2024? Then make sure that you submit a request for a refund of the foreign VAT to the Dutch Tax Authorities in time. The deadline for submitting a refund request is Sept. 30, 2025. After this date, the right to a refund expires definitively and requests will no longer be processed.
Conditions
To reclaim VAT from other EU countries, the following conditions apply:
- Your company is based in the Netherlands;
- Your company does not have an obligation to file a VAT return in the relevant EU country. If your company does have to file VAT returns in the EU country in question, the VAT there must be deducted as input VAT in the VAT return;
- Your company uses the goods and services for VAT-taxed activities;
- The minimum VAT amount for the refund of VAT per country is €50.
If you cumulatively meet the above conditions, you have the option to reclaim VAT paid in another EU country. Please note that the refund options vary by country. Some expenses, such as catering expenses, are excluded from refund in certain member states.
Procedure
The request for a VAT refund 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 from other EU countries' for this purpose. Given the approaching deadline of 30 September 2025, urgent action is therefore required.
Depending on the requirements of the relevant EU country, digital copies of invoices and import documents must be attached to the application.
Processing and assessment
After submission, the Dutch Tax Authority forwards the application to the Tax Authority of the relevant EU country. The latter has four months to make a decision, or eight months if additional information is requested. The refund period and conditions may differ from country to country.
Start on time!
We recommend that you identify whether and how much VAT you have paid for purchases in another EU country. You can then reclaim this VAT through the Dutch Tax Authorities no later than September 30, 2025.
To conclude
Would you like support in filing your EU VAT refund or do you have questions about the conditions? Then feel free to contact your Govers contact person or the VAT team at btw@govers.nl or by phone at 040-2 504 504.