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24 March 2026

Netherlands announces changes to non-EU VAT refund scheme as of 1 April 2026

  • The Dutch tax authorities have announced changes to the non-European Union (EU) value-added tax (VAT) refund scheme (the 13th Directive VAT Refund Procedure).
  • From 1 April 2026, non-EU businesses will be required to file their refund requests via the Dutch tax authorities' online portal, replacing the previous paper-based process.
  • Access to the portal requires DigiD certification or eHerkenning (electronic recognition), which can be time-consuming for nonresident businesses, making the use of a specialized resident agent advisable for filing refund claims.
  • Affected businesses should prepare for this transition by ensuring timely portal access and considering professional assistance to avoid delays in VAT refund processing after 1 April 2026.
 

With effect from 1 April 2026, non-European Union (EU) businesses may no longer file hard-copy (i.e., paper) requests to reclaim Dutch input value-added tax (VAT). Instead, they must file these refund requests via the Dutch tax authorities' portal website (Mijn Belastingdienst Zakelijk). Businesses must avail themselves of either a DigiD certification or eHerkenning (electronic recognition) to be able to do so. All further communication will also take place via this portal website.

Note that, for nonresident businesses, the process of obtaining this certified access can be long and cumbersome. Therefore, nonresident businesses may want to involve a specialized (resident) agent to file any Dutch VAT refund claims in the name of and on behalf of the business.

Until 1 April 2026, applications for refunds of Dutch VAT may be sent to the following address:

Belastingdienst/kantoor Buitenland
P.O. Box 2865
6401 DJ Heerlen
Netherlands

For further details, see the full announcement and information on the existing refund procedure on the Dutch Tax Administration's website — Reclaiming VAT for entrepreneurs from non-EU countries | Tax Administration.

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Contact Information

For additional information concerning this Alert, please contact:

EY Belastingadviseurs B.V., Amsterdam

EY Belastingadviseurs B.V., Arnhem

EY Belastingadviseurs B.V., Eindhoven

EY Belastingadviseurs B.V., Rotterdam

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor

Document ID: 2026-0713

 

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