- Effective April 1, 2026, the Netherlands will mandate that non-EU businesses file VAT refund requests (13th Directive procedure) exclusively through the Dutch tax authorities’ online portal, discontinuing the current paper-based submissions.
- Access to this online portal requires either DigiD certification or eHerkenning, which can be a time-consuming process for nonresident businesses to obtain.
- Non-EU businesses should prepare for this change by securing timely portal access or considering engaging a specialized resident agent to manage their Dutch VAT refund claims and related communications.
Source EY
Dutch Tax Authorities Announce Major Changes to 13th Directive VAT Refund Procedure
The Dutch Tax Authorities have issued letters to companies, representatives, and other intermediaries announcing significant changes to the 13th Directive VAT Refund Procedure. The update has also been published on their official website.
Starting from the second calendar quarter of 2026, non‑EU businesses seeking a refund of Dutch VAT will be required to submit their claims through the online portal Mijn Belastingdienst Zakelijk.
According to the Tax Authorities, the shift is driven by updates to their internal IT systems. However, this new digital process presents a major obstacle for non‑EU companies: logging into the portal requires eHerkenning (e‑recognition), a secure identification tool that is extremely difficult – if not practically impossible – for non‑EU businesses to obtain. While the Tax Authorities suggest using advisors or specialized software to assist with the login process, such software currently does not yet exist.
As a result, non‑EU companies that incurred Dutch VAT‑bearing expenses in 2025 and intend to reclaim this VAT are strongly advised to submit their refund applications as soon as possible, using the current method. This involves sending all relevant invoices along with the hard‑copy refund form directly to the Tax Authorities.
Further details on the existing refund procedure, as well as the announcement regarding the new digital process, can be found HERE.
From the editor: If you are aware of any software that allows non-EU companies to submit a VAT Refund claim without eHerkenning, we would be interested to hear from you.
Latest Posts in "Netherlands"
- No VAT exemption for supplying teachers to primary schools, general 21% rate applies.
- VAT Deduction for Business Associations and BIZ Foundations: Court Assessment of Eligibility Criteria
- Private Sale of Building Plots Qualifies as VAT-Taxable Activity, Court Rules
- Zero VAT Rate Denied for Show Jumping Horse Sales Due to Insufficient Transport Evidence
- Tax Authority Switches to Rabobank Account from May 1, 2026: New Account Number Announced
