A VAT refund that takes long: how long may it take?
Written by Ilias Aarrass7 min read · Published on · Last reviewed on 
In short
The tax authorities must decide on a VAT refund within 8 weeks of receiving your return and pay out about a week after the date of the decision; if it takes longer you receive tax interest from those 8 weeks until 14 days after the decision.
- The 8-week period starts on the day your return arrives, not at the end of the reporting period.
- No tax interest is paid over the first 3 months after the end of the year the refund relates to.
- A refund can be set off against an outstanding assessment; you then receive a settlement notice instead of money.
- Answer a letter with questions within the deadline, because an unanswered letter leads to rejection of the refund.
A VAT refund is often not a windfall but money you have already counted on: you made a large investment, you invoice with reverse-charged VAT or you have just started and have little turnover. When that refund fails to arrive, you feel it in your bank balance straight away. The tax authorities may not take forever. This article explains the deadline for a decision, why refunds are sometimes held up, when you are entitled to tax interest and what you can do to speed things up.
The normal course: 8 weeks to decide
A VAT return that results in a refund is formally a request for a refund. The tax authorities decide on it with a refund decision, and for that a period of eight weeks from receipt of your request applies. In practice it usually goes much faster: for an ordinary return without complications the amount is often in your account within a few weeks. After the date of the decision, the payment itself takes about a week.
Those eight weeks start on the day your return arrives, not on the last day of the reporting period. If you file your first-quarter return on 20 April, the period runs until mid-June. How the return itself works is explained in filing your VAT return step by step.
| Step | Who | Timing |
|---|---|---|
| File a return with a refund | you | by the filing date at the latest |
| Decision: the refund ruling | tax authorities | within 8 weeks of receipt |
| Payment to your account | tax authorities | about 1 week after the date of issue |
| Tax interest if exceeded | tax authorities | from 8 weeks until 14 days after the decision |
Why a refund gets stuck
There are a few recognisable reasons why payment fails to arrive. The first is a check beforehand. A refund that differs a lot from your earlier returns stands out, certainly for a new business or when an amount is suddenly much higher than usual. The tax authorities then send a letter with questions and ask, for example, for the invoices the refund is based on.
The second reason is offsetting. If you still have an open assessment, for instance income tax or an earlier additional levy, your refund is simply set off against it. You then receive not money but a settlement notice. The third reason is more mundane: an incorrect or changed account number. The tax authorities only pay out to an account number in your own name that is known to them.
- A letter with questions about the underlying invoices, often with a first large refund or an investment.
- Offsetting against an outstanding debt with the tax authorities.
- An account number that is wrong or has not yet been registered.
- A return filed under the wrong VAT number or period.
- A refund claimed while you fall under the small businesses scheme and therefore have no right to deduct.
Tax interest when it takes longer than 8 weeks
If it takes longer than eight weeks for a decision to be made, the tax authorities pay tax interest. That interest is calculated from the moment the eight weeks have passed until fourteen days after the date of the refund decision. In principle you do not have to ask for it: the interest should appear on the decision automatically.
There is one important exception. No interest is paid over the first three months after the end of the calendar year the refund relates to. That mainly affects refunds for the fourth quarter or for December. If you find no interest compensation on a decision that was clearly late, you can ask for it in writing; the tax authorities have corrected that point themselves before for groups of entrepreneurs who missed out on interest.
A refund of € 6,300 after an investment
- Return filed
- 20 April, a € 6,300 refund from buying a van
- Decision deadline
- eight weeks, so until 15 June
- What happens
- on 2 June a letter with questions arrives; you return the invoice and the registration papers within a week
- Decision
- dated 10 July, so four weeks after the deadline passed
Result: The refund reaches your account around 17 July, with tax interest over the period from 15 June to 24 July. Had you ignored the letter, the refund would have been rejected and you would have had to file an objection.
What you can do yourself
Most of the delay is created up front. A refund that is well supported almost always arrives without trouble. So make sure your purchase invoices meet the requirements: the supplier's VAT number, your business details, the date, the amount and the VAT amount stated separately. A receipt without a VAT number immediately leads to discussion in a check. See requirements for a purchase invoice to deduct VAT.
If it stays quiet well after the deadline has passed, call the tax information line for businesses and ask about the status of the refund request for that specific period. Keep your VAT number and the filing date at hand. If there is still no decision after that, you can press for one in writing and, in the last resort, go to court because no decision has been made. In practice that is rarely necessary.
- Check that your account number is known to the tax authorities and is in your name or your business's name.
- Check the business portal for a letter or decision you have not yet seen.
- Check whether there is an outstanding assessment the refund may have been set off against.
- Put the invoices that explain the refund ready, so you can answer a letter with questions within a day.
- In your cash flow forecast, do not count on the filing date but on several weeks later.
Frequently asked questions
Do I get interest if the refund is late?
Yes, tax interest from the moment the eight weeks pass until fourteen days after the date of the decision. No interest is paid over the first three months after the end of the year the refund relates to.
Why do I get back less than I declared?
Usually it has been set off against an outstanding assessment. The notice you receive states which assessment that was. If the offsetting is wrong, you object to it.
I have just started and only have costs. Is a refund suspicious then?
No, that is quite normal in a start-up phase. The tax authorities do look more closely at a first refund. Make sure your invoices are in your business's name and keep them digitally, so a letter with questions is answered quickly. See also reclaiming VAT on costs before you started.
Sources
- Receiving tax interest on VAT and payroll taxBelastingdienst · belastingdienst.nl
- Filing and paying your VAT returnBelastingdienst · belastingdienst.nl
- Correcting a VAT returnBelastingdienst · belastingdienst.nl
Sources checked on
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
