Just like previous years, VAT paid by companies based in The Netherlands on business expenses abroad can be reclaimed. Has your company paid VAT abroad, make sure to timely reclaim the VAT and keep an eye on the terms and conditions.
Only business expenses
It is only possible to reclaim VAT on business expenses. For example, the vat paid for your hotel costs whilst attending a conference abroad.
Expenditures abroad
In order to reclaim your VAT from other EU-countries, a special rule applies. The VAT paid on these expenses can be reclaimed digitally through the Dutch Tax authorities. You can log on to the website of the Dutch Tax Authorities (Belastingdienst.nl and search for ‘Reclaim VAT from the EU’). In order to do so, you will need login details which you need to apply timely and digitally.
Be aware
The deadline for reclaiming VAT, which was paid during 2018, is 1 October 2019. Make sure to apply your login details well on time, if you haven’t done that so far, because processing the reclaim request could take up to 4 weeks.
Limit of € 50
You could reclaim VAT from other EU-countries as long as you cross the limit of € 50 per country. If you reclaim a smaller amount than the previous mentioned € 50, there is no certainty on whether you actually would get the VAT back.
Be aware
Reclaim your paid VAT from the UK as soon as possible because of the Brexit. According to the situation now, the Brexit will take place no later than 31 October 2019.
Scan invoices
Reclaiming VAT from another EU-country can be a considerable administrative task. For example, you could be required to scan invoices. Therefore, in most occasions it is not worth it to reclaim small amounts of paid VAT.
Paid VAT outside the EU
If you want to reclaim paid VAT from outside the EU, you are required to contact the Tax Authorities of that country. They can provide you with the information about whether it is possible to reclaim that paid VAT and which conditions apply for reclaiming your VAT from that country.
19 September 2019