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"
- Tax Classification of Parking Lot Parcels with Paving: A-G’s Conclusion on VAT Status
- E-invoicing obligation in the Netherlands: where does The Hague really stand?
- AG Dutch Supreme Court: When Does Brick Paving Qualify as Developed Land in Dutch Law?
- Benelux Study Day on E-Invoicing (25 March 2025): Conclusions and Strategic Outlook
- Netherlands Reveals Four-Phase Plan for EU ViDA Implementation by 2030 Deadline