If you are a UK business, and you have incurred VAT in the Netherlands or any other EU Member State (MS) after 31 December 2020, you can recover the VAT by submitting so-called “13th Directive procedure” claim.
It is possible to submit a claim over the last 5 years in the Netherlands.
An appeal is possible only if the claim is submitted within certain time limits, see more details below.
No reciprocity is required in the Netherlands.
Source Grant Thornton
