- Dutch entrepreneurs who received invoices with foreign VAT in 2022 from another EU Member State where they are not established nor liable for VAT can claim a refund of this VAT through the Dutch Tax Administration.
- The refund application must be submitted by 30 September 2023.
- However, if they perform taxable transactions in the other EU Member State for which they pay VAT, they are not eligible for the VAT refund request and need to file a regular VAT return in the EU Member State.
- The deadline for reclaiming VAT 2022 is 30 September. The refund request must be submitted through a special website of the Dutch tax authorities, and login details are required.
Source Deloitte
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