Submit your EU VAT refund request before October 1st
Submit your refund request for VAT paid in other EU Member States
Have you paid VAT in other EU Member States than you can reclaim this by submitting a refund request prior to October 1st of the following year and if you meet the conditions. For a whole year the threshold is € 50 per EU Member State. You can submit refund requests during the year after each quarter, if the refund exceeds € 400.
Dutch companies can submit the refund requests via this website: https://eubtw.belastingdienst.nl/vrca-applicant/.
When can you request for a VAT refund?
You can reclaim VAT from another EU Member State if you meet the following conditions:
- your company is based in the Netherlands or in another EU Member State;
- you are not required to submit a regular VAT return in that EU Member State;
- you were required to pay VAT on the goods or services acquired in that EU Member State;
- you have used these purchases for supplies subject to VAT;
- you use this you have purchased goods and services for businesses with VAT charge.
If you request a VAT refund for a whole calendar year, the VAT refund has to amount to at least € 50. During a year you can request VAT refunds every quarter. In that case the VAT refund should be at least € 400.
You can submit multiple VAT refund requests per whole calendar year. For example if you forgot to include some invoices in your quarterly requests. In your new request you only include the invoices that you have not submitted yet. The amount of VAT refund should be at least € 50.
When can you not request for a VAT refund?
You can not reclaim VAT if:
- you are not subject to VAT;
- you supply only exempt goods or services;
- you are exempted from keeping a VAT administration;
- you are a farmer using the farmer scheme.
Submit your request in a timely manner!
Your request must be submitted before October 1st of the year following the year for which you VAT return calls.
Click on the source for the explanation (in English)
What does this mean for our relationships?
Do not loose money and request your EU VAT refund in time. The Netherlands and some other countries are lenient with the deadline and also refund 'older' periods. However most EU Member States apply the nine months deadline strictly.