This information is provided by Netherlands Enterprise Agency, RVO | Tax and Customs Administration, Belastingdienst
Do you own a company in the Netherlands and did you pay VAT in another EU Member State? You may reclaim this VAT in the Netherlands. You must meet these conditions (in Dutch):
- the amount of VAT is at minimum €50 if you submit the request after the calendar year. If you want to reclaim during the calendar year in which you paid the VAT, the threshold is €400. You may reclaim a lower amount, but then the country to which you apply may decide to not take your request into consideration
- your company is established in the Netherlands
- you do not file VAT returns in the member state
- you use the goods or services for company activities that are subject to VAT
You must submit your request (in Dutch) before 1 October of the year following the year for which you request a VAT refund. For instance, you payed VAT to another EU country in 2020. If you want to reclaim this VAT, you submit your request before 1 October 2021.
Source: gov.nl
