Most business expenses are generally claimable in a Netherlands VAT refund, except for the following non-claimable expenses: Food, drink and restaurant services, entertainment expenses and vehicle hire in excess of 30 days. It should also be noted that vehicle expenses (other than fuel) is typically only 84% claimable, unless the claimant can prove that the vehicle was used exclusively for business purposes.

Original copies are not required for a Netherlands VAT refund, and photocopies may be submitted.

Quarterly Netherlands VAT refunds under both the 8th Directive and 13th Directive should exceed EUR 400.00. Annual Netherlands VAT refunds under both the 8th Directive and 13th Directiva should exceed EUR 50.00.

For Netherlands VAT refunds under the 8th Directive: claims should be submitted electronically through the portal managed by the claimant’s Member State of Establishment. For Netherlands VAT refunds under the 13th Directive: claims should be submitted physically by sending the hard copy documents to the Netherlands VAT Authority. VAT IT will be able to assist with submitting your Netherlands VAT refunds.

In addition to the standard Netherlands VAT rate, a reduced Netherlands VAT rate of 9% is also applied to certain goods and services. Expenses that are generally claimable in a Netherlands VAT refund will be subject to the standard Netherlands VAT rate except for Taxi and public transport fares and Accommodation which are subject to VAT at the reduced Netherlands VAT rate.

For an entity to be entitled to a Netherlands VAT refund it must typically not be established in the Netherlands and must not have a Netherlands VAT registration (thus it must not have a VAT number in the Netherlands). It must also not be making any taxable supplies that would be subject to VAT in the Netherlands.