Dutch VAT for foreign companies: when to register and how to reclaim VAT

Foreign companies can incur Dutch VAT on business travel, purchases and imports. You may be able to recover that VAT, but the correct procedure depends on the company’s activities and whether the VAT was charged correctly.

The two main recovery routes are a separate VAT refund application and deduction through Dutch VAT returns. A Dutch warehouse, an import shipment or a Dutch customer can affect which route applies.

This article explains the main rules for companies established outside the Netherlands that do not have a Dutch fixed establishment involved in their transactions.

Key Takeaways:   – Dutch VAT refunds: Foreign companies may reclaim eligible Dutch VAT on business expenses, provided the relevant deduction conditions are met. – VAT registration: Registration may be required when you hold stock in the Netherlands, move goods across EU borders or make certain domestic sales. – EU companies: Refund applications are normally submitted through the electronic portal of the company’s country of establishment, by 30 September of the following year. – Non-EU companies: A separate refund procedure applies to companies outside the EU that do not file Dutch VAT returns. The standard deadline is 30 June of the following year. – Reverse charge: Some transactions allow a Dutch customer to account for VAT instead of the foreign supplier. – Import VAT: An Article 23 licence can allow eligible import VAT to be accounted for through a Dutch VAT return rather than paid at customs.

Start with the transaction

Before applying for a refund or registering for VAT, establish what your company buys and sells, where goods are transported, and where your customers are established. Dutch VAT registration can be necessary even if no net VAT is payable, for example when you transfer your own goods between EU countries.

Also check whether Dutch VAT should have appeared on the invoice. VAT that was incorrectly charged cannot normally be recovered through the ordinary deduction or refund procedure. The usual first step is to ask the supplier for a corrected invoice.

How to reclaim Dutch VAT: EU vs. non-EU companies

If your company does not have to file Dutch VAT returns, it may be able to recover eligible Dutch VAT through a separate refund application. This commonly applies to companies incurring Dutch costs without making supplies here, or whose only Dutch supplies are covered by a qualifying reverse charge.

The costs must relate to business activities carrying a right to deduct VAT. Recovery may be restricted where costs also relate to exempt activities or private use. VAT on food and drinks consumed in restaurants is generally excluded; business hotel accommodation can qualify.

The usual minimum claim is €400 for a period of at least three months but less than a calendar year. For a full calendar year, or the remaining part of a calendar year, the minimum is €50.

Companies established in another EU country

Submit your application through the tax authority’s electronic portal in your country of establishment. It forwards the claim to the Netherlands.

The standard deadline is 30 September of the following year. For Dutch VAT incurred in 2026, this means 30 September 2027.

For applications submitted from 1 April 2026, attach invoice or import-document copies where the amount excluding VAT is at least €1.000. For fuel invoices, the threshold is €250.

The normal decision period is four months. Where that period applies, an approved refund should be paid within ten working days after it expires. Requests for additional information can extend the timetable.

Companies established outside the EU

Companies outside the EU, such as those in Great Britain or the United States, generally use the non-EU refund procedure.

Under the current procedure, you must first obtain the registration number required by the Dutch tax authorities. This administrative registration does not automatically mean you must file periodic Dutch VAT returns.

The application requires copies of invoices, relevant import documents, and evidence that you are a company, preferably a declaration from your home-country tax authority. A previously submitted declaration can be reused if it is no more than one year old.

The standard deadline is 30 June of the following year. For 2026 VAT, this means 30 June 2027. Late claims may still be considered within the applicable five-year period, but the normal rights to objection and appeal are lost.

The Belastingdienst has announced a move to digital applications through Mijn Belastingdienst Zakelijk. Its published guidance currently leaves the introduction date open, so check the filing method before submitting.

When does a foreign company need Dutch VAT registration?

Registration and VAT returns are generally needed where your company carries out transactions requiring Dutch VAT reporting. Examples include:

• Selling goods located in the Netherlands to consumers, or to a foreign company where the domestic reverse charge does not apply.
• Moving your own stock from another EU country into the Netherlands, normally creating a Dutch intra-community acquisition. Specific simplifications, such as qualifying call-off stock arrangements, can change the outcome.
• Making intra-community supplies or transferring your own goods from the Netherlands to another EU country. These transactions may be zero-rated but still require registration, VAT returns and an intra-community sales listing.
• Making your own export supplies from the Netherlands to destinations outside the EU. Zero-rating does not automatically remove Dutch VAT reporting obligations.

You generally recover deductible Dutch input VAT through the VAT returns your company is required to file.

Foreign companies covered by the Belastingdienst’s foreign-entrepreneur filing timetable normally have two months after a monthly or quarterly period to file and pay. Under that timetable, the Q3 2026 deadline is 30 November 2026. Check the deadline assigned to your company..

Returns must also be filed for periods without transactions if the filing obligation remains in place.

When the reverse charge applies

A foreign company supplying goods or services taxable in the Netherlands can often shift the VAT liability to its customer where that customer is a company established here, a qualifying Dutch fixed establishment or a Dutch legal person.

Where the reverse charge applies, the supplier invoices without Dutch VAT and includes the required reverse-charge wording. The customer accounts for the VAT.

A Dutch VAT number alone does not establish that a foreign customer qualifies. You must also check the customer’s establishment and the nature of the transaction.

If all your Dutch supplies qualify for reverse charge and you have no other Dutch VAT reporting obligations, the separate refund procedure may remain available for eligible Dutch costs.

Dutch VAT in four common business situations

1. Buying goods for shipment abroad

An export or intra-community supply can qualify for 0% VAT when the relevant conditions are met. These include transport evidence and, for an ordinary intra-community supply, the required customer VAT identification and reporting.

Agree with the supplier in advance who will arrange transport and provide the supporting documents. Collecting goods ex works does not, by itself, determine the VAT treatment.

If VAT is charged because documentation is missing, do not assume it can be reclaimed through a refund application. Check whether the supplier should correct the invoice.

Also distinguish the supplier’s cross-border sale from a local purchase followed by your company’s own onward supply: the latter can create separate Dutch obligations.

2. Using a Dutch warehouse

Paying for storage does not, by itself, determine whether VAT registration is needed. The stock movements and subsequent sales are usually more important.

Bringing your own stock into the Netherlands from another EU country normally creates a reporting obligation, even before anything is sold. Local consumer sales or onward supplies to other countries can create further obligations.

Check the warehouse invoice separately. Ordinary B2B storage services and arrangements giving the customer exclusive use of a specific part of a property can have different VAT treatments. Dutch VAT should only be reclaimed where it was correctly charged and the deduction conditions are met.

3. Importing goods into the Netherlands

Import VAT is normally paid at customs. An Article 23 arrangement can move its accounting to a VAT return. If the VAT is fully deductible, you can report and deduct it through the same return, avoiding payment at customs.

Companies not established in the Netherlands generally need a fiscal representative to use Article 23. A general representative can apply on the company’s behalf; a limited representative may use its own licence for qualifying transactions. A Dutch VAT number alone is insufficient.

The appropriate arrangement depends on the import and subsequent supplies.

4. Selling online to Dutch consumers

For qualifying cross-border consumer sales, the One Stop Shop (OSS) can allow Dutch VAT to be reported through another EU country’s portal.

The €10,000 threshold is not a general exemption for foreign sellers. It applies only under specific conditions, including being established in a single EU member state and dispatching from that state. It combines relevant intra-EU distance sales and certain digital services, and considers both the current and preceding calendar year. Companies established outside the EU cannot use this threshold.

OSS does not remove separate obligations arising from stock movements or ordinary domestic sales from a Dutch warehouse. It can also cover certain consumer services, so organising an event in the Netherlands does not automatically require local registration.

How to avoid common Dutch VAT mistakes

Check the invoice before claiming. Incorrectly charged VAT normally requires correction by the supplier.

Check stock movements as well as sales. Moving goods between EU countries can create obligations before a customer buys them.

Meet the standard refund deadline. Late recovery may still be possible, but procedures and legal protection can be more limited. For EU claims, a written request may sometimes be possible when the home-country portal no longer accepts the application.

Need help with Dutch VAT?

Not sure whether your company needs Dutch VAT registration or can reclaim VAT paid in the Netherlands? At Dutch Tax Advice, we help foreign businesses understand their VAT obligations, recover eligible VAT and avoid unnecessary administrative costs. Book a free intro call to discuss your situation and find out which Dutch VAT rules apply to your business. We handle the Dutch tax rules, so you can focus on growing your business.

Sources

• Belastingdienst: VAT for foreign entrepreneurs
• Belastingdienst: claiming a refund of Dutch VAT for entrepreneurs from EU countries
• Belastingdienst: claiming a refund of VAT for entrepreneurs from non-EU countries
• Belastingdienst: conditions for claiming a refund of VAT
• Belastingdienst: filing a VAT return and paying VAT

Information checked on 15 October 2026. This article provides a general overview; the VAT treatment of an individual transaction depends on its facts and supporting documentation.

Frequently asked questions about Dutch VAT

About the Author

Mark Bastiaans is the Managing Director of Dutch Tax Advice. He graduated from Tilburg University in 2006 and previously worked at Big Four advisory firms and multinational enterprises. He specialises in international tax for expats and entrepreneurs in the Netherlands.