The NetherlandsManual

The Netherlands has a simple VAT rate structure with only a standard VAT rate and one reduced VAT rate

Dutch VAT refunds

VAT refunds are repaid automatically by the tax authorities once a VAT return is submitted in a repayable position. Refunds are made into foreign bank accounts; however, the authorities must have your IBAN details. Normally, in your first VAT repayment, they will send you a letter asking you to complete a number of details in the form attached and send the form back to them. This step should only be made once. We suggest following up with the authorities once the form is sent back, as we have experienced delays in the past processing this information.

Businesses may also request the VAT credit to be carried forward and compensated against future VAT payments. In this case, a written request should be sent to the Dutch Tax authorities.

In some instances, the authorities may carry an audit before repaying your VAT refund. These audits often request copies of invoices, VAT ledgers and a short description of the business.

You can double check the status of your repayments using your payment reference through the following link.

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