Reminder: Netherlands Transitions to Fully Digital VAT Refund System for Non-EU Customers

From 1 January 2026, the Netherlands mandates a fully digital VAT refund system for non-EU customers, replacing paper invoices and customs stamps. This is according to the regulation issued by the Ministry of Finance on March 14, 2025, amending the Turnover Tax Implementing Decree. Retailers must register transactions digitally, while customers submit refund requests via the NL Customs VAT app, with validation completed online using passport data and location verification. The rules apply to all retailers, including click-and-collect sales, with a transition period until 31 March 2026 for earlier purchases.

Shopkeepers must register transactions digitally via an intermediary or MijnDouane, while customers submit refund requests through the “NL Customs VAT” app, eliminating the need for customs desk validation. At the point of exit, customers must enable GPS and Bluetooth, and provide their passport details, allowing invoices registered in their name to be automatically matched and validated online.

The obligation applies to all retailers offering VAT refunds, including online purchases collected in-store. A transitional period until 31 March 2026 allows paper-based refunds only for purchases made before 31 December 2025.