- From Q2 2026, Dutch VAT refund claims for non-EU entrepreneurs must be filed digitally via Mijn Belastingdienst Zakelijk; paper applications will no longer be accepted.
- Currently, claims are submitted on paper by 30 June of the following year, and applicants may need a special non-established entrepreneur VAT registration number for refund purposes only.
- Refund requests must include supporting evidence such as taxable person status, VAT invoices, and customs documents for import VAT.
- VAT can generally be reclaimed up to five years back, but late ex-officio requests do not give objection or appeal rights if refused.
- Businesses should arrange eHerkenning access early, since obtaining it can take weeks and all refund communication will be digital.
Source: fiscal-requirements.com
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.
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