If, as a VAT-registered business, you have paid VAT in another EU Member State, you have until 30 September to submit a refund claim.
Who?
You can only submit a refund claim if you are a VAT-registered business in the Netherlands. Furthermore, you must not be required to submit a VAT return in the relevant EU Member State (if you are required to do so there, you must include the VAT refund claim in that return). Naturally, you must use the goods and services you have purchased in the other EU Member State for your business’s VAT-taxable activities.
The VAT to be reclaimed must amount to at least €50 per EU Member State (it is also possible to submit a VAT refund claim every three months, provided that the VAT to be reclaimed for that period amounts to at least €400).
How?
You submit your refund claim via a portal on the Dutch Tax and Customs Administration’s website. You can find that portal here. PLEASE NOTE: this is a different portal from the one used to submit regular Dutch VAT returns. You must also have a separate username and password for the EU portal (eHerkenning cannot be used for this). In view of the deadline, it is important to request the Tax and Customs Administration to issue your username and password in good time (as it takes some time for them to be issued). You can make this request here.
The specific requirements that each individual EU Member State imposes on the application are here described.
Settlement
Although you submit the application to the Dutch Tax and Customs Administration, it is processed by the tax authorities of the relevant EU Member State. The decision must be issued within four months. Any queries arising from that application will also be sent to you directly by that Member State. If any questions are raised, the four-month period will, of course, be extended.