Dutch-based entrepreneurs who have paid VAT in another EU country can reclaim this VAT through the Dutch Tax Authorities. This is done via a special form which can be found on this website: https://eubtw.belastingdienst.nl/vrca-applicant/.
A refund request is subject to the following conditions:
- the company is based in the Netherlands;
- in the other EU country, the company does not file a turnover tax return;
- the VAT paid in the other EU country relates to goods, services or imports used for taxed activities.
For a request relating to a calendar year, the amount to be reclaimed must be at least €50. If the request relates to a quarter, a minimum VAT amount of €400 applies. Multiple requests can be made per calendar year.
Entrepreneurs who only perform exempt services cannot reclaim VAT from other EU countries. This also applies to entrepreneurs who have been relieved of administrative obligations and those covered by the agricultural scheme.
A refund application must be submitted before October 1 after the end of the year to which it relates.