- Non-EU businesses that have paid VAT in the Netherlands can claim a refund through the Dutch Tax and Customs Administration.
- To be eligible, the business must not be established in the EU, have paid VAT in the Netherlands, and not be required to file a VAT return in the Netherlands.
- The claim should cover at least three months but no longer than one calendar year, and there are minimum amounts for refunding VAT.
- The business needs to register with the Tax and Customs Administration’s Department of International Issues and file the ‘Application for VAT refund for entrepreneurs based in non-EU countries’ form.
- The refund can be claimed retroactively up to five years before the right to a VAT refund expires.
Source gov.nl
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