VAT Refund Guide Netherlands 2025: How to Claim Back Dutch VAT

“Understanding VAT refunds in the Netherlands can save your business thousands of euros annually. Here’s your complete guide to claiming back Dutch VAT in 2025.”

VAT Refund Types in Netherlands

1. Business VAT Refunds (BTW Teruggaaf)

For businesses registered for VAT in Netherlands:

✅ Input VAT recovery on business expenses
✅ Monthly or quarterly refund claims
✅ Automatic processing through VAT returns
✅ Fast electronic refunds

2. EU Business VAT Refunds

For EU businesses not registered in Netherlands:

✅ Cross-border VAT recovery
✅ Annual refund applications
✅ Minimum €400 claim threshold
✅ Electronic submission required

3. Non-EU Business VAT Refunds

For businesses outside the EU:

✅ 13th Directive procedure
✅ Reciprocity agreements
✅ Minimum €430 claim threshold
✅ Physical documentation required

4. Tourist VAT Refunds

For non-EU tourists:

✅ Retail purchases only
✅ Minimum €50 per receipt
✅ Export verification required
✅ Limited time window

Dutch VAT Rates 2025

Standard Rates

Category	VAT Rate	Examples
Standard Rate	21%	Most goods and services
Reduced Rate	9%	Food, books, medicines, hotels
Zero Rate	0%	Exports, international transport

Key Changes for 2025

✅ Rates unchanged from 2024
✅ Digital services continue at 21%
✅ E-commerce rules remain in effect

Business VAT Refund Process

For Dutch VAT-Registered Businesses

1. Regular VAT Returns

Submit monthly (if turnover > €1.883 million)
Submit quarterly (if turnover < €1.883 million)
Electronic submission mandatory
Automatic refund if input VAT > output VAT

2. Refundable VAT Expenses

✅ Business purchases with valid invoices
✅ Import VAT on goods
✅ Professional services for business
✅ Travel and accommodation for business
✅ Office supplies and equipment

3. Non-Refundable VAT

❌ Personal expenses
❌ Entertainment (limited exceptions)
❌ Company cars (partial restrictions)
❌ Domestic accommodation

Required Documentation

✅ Original invoices with VAT shown
✅ Proof of payment
✅ Business purpose documentation
✅ Import documents (if applicable)

EU Business VAT Refund (Cross-Border)

Eligibility Requirements

You can claim if you:

✅ Are established in another EU country
✅ Are VAT registered in your home country
✅ Not registered for VAT in Netherlands
✅ Have business activities requiring Dutch VAT payment

Application Process

1. Online Application

Use home country’s online portal
Submit by September 30 of following year
Electronic submission mandatory since 2017

2. Required Information

VAT registration number in home country
Dutch invoices and import documents
Proof of business activity
Bank account details for refunds

3. Minimum Thresholds

€400 minimum for calendar year claims
€50 minimum for single invoices
No maximum limit

Processing Timeline

Standard processing: 4 months
Complex cases: Up to 8 months
Additional information requests: May extend timeline

Non-EU Business VAT Refund

Reciprocity Requirement

Your country must:

✅ Offer similar refund procedures to Dutch businesses
✅ Have reciprocity agreement with Netherlands
✅ Process times similar to EU standards

Eligible Countries (2025)

Full reciprocity:

🇺🇸 United States
🇨🇭 Switzerland
🇳🇴 Norway
🇯🇵 Japan
🇦🇺 Australia
🇨🇦 Canada
🇰🇷 South Korea

Application Requirements

1. Documentation

Original invoices or certified copies
Proof of payment
Certificate of business activity
Refund application form

2. Minimum Amounts

€430 minimum for annual claims
€130 minimum for shorter periods
€50 minimum per invoice

3. Time Limits

6 months from end of refund period
4-year maximum lookback period

Tourist VAT Refund

Eligibility for Tourists

You qualify if you:

✅ Non-EU resident
✅ Temporary visitor to Netherlands
✅ Export goods within 3 months
✅ Minimum €50 per receipt

Refund Process

1. In-Store

Request Tax Free Form at purchase
Show passport and purchase
Get forms stamped by retailer

2. At Airport/Border

Get customs stamp before departure
Show goods, receipts, and passport
Must be within 3 months of purchase

3. Claim Refund

Mail forms to refund company
Present at refund desk (airports)
Receive refund minus handling fees

Refund Rates

Standard rate items: Up to 17.4% refund
Reduced rate items: Up to 7.4% refund
Service fees: Usually 2-4% deducted

Common VAT Refund Issues

Rejected Claims

Common reasons for rejection:

❌ Missing documentation
❌ Late submission
❌ Non-business expenses
❌ Incorrect VAT amounts
❌ Invalid invoices

Documentation Problems

Ensure invoices contain:

✅ Supplier’s VAT number
✅ Your business details
✅ Clear VAT amount
✅ Invoice date
✅ Detailed description

Processing Delays

Causes of delays:

Missing or incorrect information
Additional verification needed
High volume periods
Customs or technical issues

Digital Services VAT (2025)

New Rules Impact

For digital services:

✅ 21% Dutch VAT applies to Dutch consumers
✅ One Stop Shop (OSS) available
✅ Threshold rules for small businesses
✅ Import One Stop Shop (IOSS) for imports

Refund Implications

B2B services: VAT refundable for businesses
B2C services: No refund for consumers
Import VAT: Refundable through IOSS

Tips for Successful VAT Refunds

Best Practices

Keep detailed records of all VAT-bearing expenses
Submit claims promptly within deadlines
Use electronic systems where possible
Maintain proper invoice formats
Track refund status regularly

Common Mistakes to Avoid

❌ Late submissions miss deadlines
❌ Incomplete documentation causes rejections
❌ Personal expenses mixed with business
❌ Incorrect VAT calculations
❌ Missing business purpose justification

Professional Help

Consider professional assistance for:

Large refund amounts
Complex cross-border situations
Audit or dispute situations
Regular international business

Frequently Asked Questions

Q: How long do VAT refunds take in Netherlands?

A: Dutch businesses get refunds within 2-3 weeks electronically. EU businesses can expect 4 months, non-EU businesses up to 8 months.

Q: Can I claim VAT on hotels and restaurants?

A: Yes, if it’s for genuine business purposes and you have proper documentation showing business use.

Q: What if my VAT refund is rejected?

A: You can appeal the decision within 6 weeks. Consider getting professional help for complex rejections.

Q: Is there a limit on how much VAT I can claim back?

A: No maximum limit for business refunds, but minimum thresholds apply (€400 for EU, €430 for non-EU).

Q: Can I claim VAT on company cars?

A: Partial VAT recovery is possible depending on business use percentage and specific regulations.

Need help with VAT refund calculations? Our Dutch Tax Calculator includes VAT tools, or contact us for professional VAT refund assistance.