The deadline for annual claims is generally 30 June of the year following the calendar year when the expenses were incurred for a non-EU business. This means that for 2020 (invoices dated 1 January to 31 December 2020), the deadline for submission was 30 June 2021. Non-EU businesses can recover any Dutch VAT incurred using the so-called 13th Directive procedure under which the claim is submitted directly to the Dutch tax authorities. The Netherlands allows a VAT refund to all non-EU businesses without requiring a reciprocal treatment in the claimant’s country.
Source Grant Thornton
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