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Refund of Input ABB for Manufacturers

  • Manufacturers in the Caribbean Netherlands can receive a refund of the ABB charged to them by other manufacturers or on imported goods.
  • This refund is applicable when the goods are used as raw materials or semi-finished products in the manufacturing process.
  • Invoices and import documents must be prepared in the prescribed format and available in the manufacturer’s administration.
  • It is important to ensure that all input ABB has been refunded.


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


VAT news
VAT news