Netherlands Transitions to Digital-Only VAT Refunds for Non-EU Entrepreneurs Ahead of June 30 Deadline

From Q2 2026, non-EU entrepreneurs must submit Dutch VAT refund claims digitally through Mijn Belastingdienst Zakelijk, as paper applications will no longer be accepted. Businesses should arrange eHerkenning access early to meet the 30 June deadline, while the main refund conditions and supporting document requirements remain unchanged.

The Dutch VAT refund process for non-EU entrepreneurs will become fully digital from the second quarter of 2026. Paper refund applications will no longer be accepted, and claims must be submitted through Mijn Belastingdienst Zakelijk.

Currently, non-EU businesses reclaim Dutch VAT using a paper form, which must be filed by 30 June of the year following the year in which the VAT was incurred. The applicant must be registered with the Dutch tax authorities and may need to obtain a non-established entrepreneur VAT registration number. This registration is only for refund purposes and does not create a regular Dutch VAT return obligation.

Refund claims must include supporting documents, such as proof of taxable person status in the country of establishment, VAT invoices, and customs documents for Dutch import VAT. Dutch rules allow VAT recovery up to five years back, but late ex-officio requests do not provide objection or appeal rights if denied.

From 2026, applications must be filed online. Businesses will need access to the Dutch tax portal through eHerkenning, or DigiD for private individuals. Since obtaining eHerkenning can take several weeks, non-EU entrepreneurs should arrange access early to avoid missing the annual deadline. All communication about the refund request will also take place digitally.