Deadline for 2020 VAT refund claim is approaching!

Deadline for 2020 VAT refund claim is approaching!

Aiki Kuldkepp
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For 2020 (invoices dated 1 January to 31 December 2020), the deadline for submission of a VAT refund claim is 30 September 2021 for EU businesses. You can reclaim Dutch VAT up to 5 years after the year in which the VAT was incurred. If an EU business does not make the claim within the time limit of nine months, no appeal is possible.
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VAT claim is easy and can be submitted online in your own country

EU businesses can recover Dutch VAT using so-called 8th Directive procedure under which the online claim is submitted via the website of the tax authorities of their own country. Supporting documents are only required if the Dutch VAT authorities request additional information. 

Claim your Dutch VAT over past 5 years

You can reclaim Dutch VAT within five calendar years from the end of the calendar year in which the VAT was incurred, however, in order to have the right to appeal the decision of the tax authorities, the claim must be submitted within the time limits. Time limit is nine months after the end of the calendar year in which the VAT was incurred by a EU business. The claim for 2020 must be submitted before 1 October 2021.

If a claim is not made within time limits, no appeal is possible

In 2021, you can still reclaim VAT for the years 2016 until 2020. However, in order to have the right to appeal the decision of the tax authorities, the claim must be submitted within time limits as explained above.