
If you paid VAT in one of the other Member States of the European Union in 2014, then you have up to and including 30 September 2015 to submit a claim to the relevant Member State for a refund of that VAT. Naturally, you must have used the goods and/or services purchased for your VAT-taxable activities. Claims submitted too late are strictly rejected by most Member States.
If you submit VAT returns in the Member State in question, you must, of course, include the VAT paid in that Member State in those returns. A request for a VAT refund will then be refused.
You must submit your application for a refund of foreign VAT to the body designated for this purpose by the Dutch The Tax and Customs Administration has launched an online portal. You can find the portal here: https://eubtw.belastingdienst.nl/vrca-applicant/. The Dutch Tax and Customs Administration will forward your request to the Member State concerned. The tax authorities of that Member State will then decide on your request.
You will need specific login details to access the internet portal. REMEMBER: These are different login details to those you use to submit your Dutch VAT return via the Tax and Customs Administration’s website. You must apply for these specific login details separately from the Tax and Customs Administration. You can find the application form here: http://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/themaoverstijgend/rekenhulpen/aanvraag_inloggegevens_voor_terugvragen_btw_uit_eu_landen. You will receive your login details within 4 weeks following your application.
