Reclaim your foreign VAT before 30 September 2023

Did you receive invoices carrying VAT from other member states in 2022? You can reclaim that VAT, but the request must be in before 30 September. Do not leave it to the last minute.

The request is submitted through the portal of the Dutch Tax Administration, for which you need login credentials. If you do not have them yet, apply as soon as possible: it can take several weeks for them to be issued.

Do not leave it to the last minute. The portal is often overloaded at the end of September, which can prevent submission. You would also be left without time to check carefully whether you meet all the conditions.

Conditions

To reclaim foreign VAT through the portal you must meet a number of general conditions:

• you are not established in the member state where you want to reclaim VAT and have no fixed establishment there
• you have not carried out activities in the member state of refund on which you owe VAT
• you carry out activities, wholly or in part, that give you a right to deduct

How the request is assessed

The Dutch Tax Administration forwards your request to the member state of refund. The authority there decides within four months, but where it raises further questions that period is extended to a maximum of eight months.

To avoid extension or refusal as far as possible, check in advance that all the specific requirements are met. That includes stating your relevant details, the invoices, categorising the costs to which the VAT reclaimed relates, and stating the amount reclaimed for each invoice. Some member states impose additional requirements, such as attaching digital copies of invoices above a certain amount.

Need help?

Having the conditions checked in advance prevents unnecessary delay or, worse, a refusal. Are you facing further questions from a foreign tax authority, or a refusal? We are happy to help you recover the VAT you are entitled to as quickly as possible. Our compliance specialists can take the request off your hands entirely.