Value-added tax rebates between EU Member States

The option is available to Dutch-based businesses having paid value-added tax in other EU Member States to apply for a tax rebate with the domestic Tax and Customs Administration, by means of a special form which can be found at https://eubtw.belastingdienst.nl/vrca‑applicant/. A number of conditions have to be met, as follows:

• the business should be based in the Netherlands,
• no value-added tax return(s) should be filed by the business in the other EU Member State(s), and
• the value-added tax paid in the other EU Member State(s) should relate to commodities, services or imports used in connection with taxed operations.

A minimum of € 50.00 applies to any application for a rebate in connection with a particular calendar year. The minimum has been fixed at € 400.00 where the application relates to a particular trimester. Multiple applications may be made within the same calendar year.

Businesses whose performances are exclusively tax-exempt, businesses having been granted exemption from administrative obligations and businesses coming under the agricultural regime are not in a position to seek value-added tax rebates from other EU Member States.

The deadline for filing an application for a value-added tax rebate has been fixed at the first of October following the (calendar) year in connection with which the application is being filed.