The tax authorities have to pay interest to a VAT entrepreneur if he has paid too much VAT, that is what the court decided. This also applies if the entrepreneur himself has declared too much VAT and reclaims it through a supplement. The interest is 4% per year. Submit the request for payment of the interest within six weeks after the date of the refund decision.
Source: Our contributor – BTW Advies
Latest Posts in "Netherlands"
- GP’s Coordinating Services for Foundation Subject to VAT, Not Exempt as Medical Services
- No VAT-Taxed Rental Option for New Studio Home Without Sufficient Taxable Use Proven
- ECHR: VAT Assessments in Italmoda Case Are Not Criminal Penalties Under Article 7 ECHR
- Netherlands Keeps 9% VAT for Culture, Raises Accommodation VAT to 21% from 2026
- Internet consultation on new VAT rules for platform economy starting July 2028