Dutch VAT is known as “Belasting over de toegevoegde waarde” (BTW). The standard VAT rate is 21%, and there is a reduced rate of 9%.
Submission Method in VAT4U:
Direct XML submission via SFTP
Requirements:
Username and password for the Dutch tax portal;
Certificate (uploaded and selected in VAT4U)
How It Works:
VAT4U creates and sends the XML file directly to the Dutch Tax Administration via SFTP. Users need to log in to the Dutch portal to verify if the claim has been processed.
If the claim is visible there, it means the submission was successful. The Dutch tax authority will then forward it to the destination country. Once it appears in the destination country’s section of the portal, the claim is officially submitted. From that point on, it's up to the local tax authority will review and process the refund.
If the claim does not appear in the Dutch portal, the submission failed for technical reasons. The most common cause is a mismatch in company data, such as legal name, VAT number, or tax number, between VAT4U and the Dutch portal. In this case, the user should log into the Dutch portal and verify that their company details match exactly.
Another frequent issue is incorrect bank details. If the bank information entered in VAT4U doesn't match what's registered in the portal, the claim will be rejected.
VAT Refund Procedures
The Netherlands as the Member State of Establishment
(Directive 2008/09/EC – former 8th Directive)
This applies when a Dutch-established company claims a VAT refund in another EU Member State.
Filing Procedure
Refund applications must be submitted electronically through the Dutch tax authorities’ portal:
https://eubtw.belastingdienst.nl/netp/
Separate applications are required for each EU Member State.
Additional guidance and country-specific requirements are available:
Per-country VAT refund conditions: https://www.belastingdienst.nl/btw-teruggaaf-eu-landen
Authorized Representatives
A refund claim can be filed by the claimant or an authorized third party. Intermediaries must have an EU VAT registration and obtain login credentials using this form:
https://download.belastingdienst.nl/belastingdienst/docs/aanvraag_inloggeg_btw_andere_%20eu_land_ob4082z8fol.pdf
Invoice Copy Requirements
Copies required if threshold exceeded (EUR 1,000 / EUR 250 fuel): Belgium, Cyprus, Germany, Estonia, Finland, France, Greece, Hungary, Croatia, Latvia, Lithuania, Malta, Northern Ireland, Poland, Romania, Slovenia, Slovakia, Spain
Required regardless of threshold: Italy, Czech Republic, Ireland (special rules for diesel fuel)
Not required: Bulgaria, Denmark, Luxembourg, Austria, Portugal, Sweden
IT Requirements
Claimants must request login credentials and appoint an administrator. Authorized intermediaries must also be registered using:
https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/hulpmiddel-btw-terugvragen-eu-landen-inloggegevensaanvragen
Non-EU Claims (13th Directive Equivalent)
For non-EU VAT refunds, claims must follow local country rules. The Dutch portal cannot be used.
A certificate of taxable status is usually required:
https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/hoe_werkt_de_btw/voor_wie_geldt_de_btw/ondernemer
The Netherlands as the Member State of Refund
(Directive 2008/09/EC – for EU businesses)
Eligibility
Refunds are available if the claimant:
Is not VAT-registered or established in the Netherlands
Has not carried out taxable supplies in the Netherlands (except reverse charge, certain exempt transport, or digital services)
Non-Refundable VAT
VAT is not refundable for:
Non-business expenses
Exempt activities
Incorrect invoices
Restaurant/hotel costs
Entertainment or employee benefits exceeding EUR 227 per person per year
Partial Refunds
Car lease/rental costs: 84% refund (16% private use assumed)
Goods/services used for exempt purposes: calculated pro rata
Claim Submission
Minimum claim: EUR 400 (≥3 months) or EUR 50 (full-year)
Deadline: by 1 October of the following year (appealable within nine months)
Maximum five claims per year per Member State
Processing and Appeals
Decision within 4 months (extendable to 6–8 months if queries arise)
Refunds issued in EUR within 10 business days after approval
Appeals within 6 weeks of rejection notice
Typical processing time: 4–8 months
Non-EU (13th Directive) Refunds in the Netherlands
Eligibility and Documentation
No reciprocity is required. Applicants must be “taxable persons” and submit:
Declaration of entrepreneurship from home tax authorities
Original invoices/import documents
Articles of association and Chamber of Commerce extract
Power of attorney (if third party submits)
Certificate of taxable status
Registration via form:
https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/themaoverstijgend/programmas_en_formulieren/aanmelding-onderneming-buitenland
Refund form: “Verzoek teruggaaf btw voor ondernemers gevestigd in niet-EU-landen” (in EUR; EU forms accepted)
Submission Address
Belastingdienst Buitenland, Afdeling Omzetbelasting
Postbus 2865, 6401 DJ Heerlen, The Netherlands
Tel: +31 45 560 31 11
Fax: +31 45 560 31 00
Processing and Appeals
Decisions within 6 months (suspended if additional info requested)
Refunds paid in EUR to a Dutch or foreign bank account (any transfer fees are the claimant's responsibility)
Appeals within 6 weeks of notification
Processing time: 4–8 months
Key Points
EU claims: via Dutch online portal (Directive 2008/09/EC)
Non-EU claims: follow local rules in the refund country
Car-related VAT may be limited to 84%
Refund deadlines are strict; appeal periods apply
Typical processing time: 4–8 months