Reclaiming VAT on costs before your start

Written by Ilias Aarrass7 min read · Published on 5 May 2026 · Last reviewed on 11 September 2026

In short

Costs incurred with your future business in mind are deductible as start-up costs, and the VAT on them is reclaimed as input VAT in your first regular VAT return.

KVK applies a term of six months after the end of the year in which the costs were incurred for reclaiming the VAT.
Without a valid invoice stating the VAT separately you cannot reclaim anything.
Opting straight into the small business scheme forfeits the right to deduct.
VAT on items you already owned privately is not recoverable; you do bring them in at actual value.

Before you officially start as an entrepreneur, you often already make costs: a laptop, a website, or stock. Many starters don't know that they can often still reclaim the VAT on those costs in their first VAT return. This article explains how that works.

Can you reclaim VAT from before your start?

Yes, in many cases you can still reclaim the VAT on costs you made before you registered. The condition is that the costs were made with a view to your future business and that you become liable for VAT. Think of investments, stock or start-up costs.

Which costs qualify?

It concerns business costs directly related to starting up your business. Examples are a laptop, tools, a website or stock you purchased in advance. Personal costs or costs without a business connection don't qualify.

How do you reclaim the VAT?

You process the VAT on these start-up costs in your first VAT return as input tax. Keep all invoices and receipts for this, with the VAT stated separately. Without a valid invoice in your name you can't reclaim the VAT, so make sure your evidence is in order.

What should you watch out for?

Do not wait too long and make sure the costs are demonstrably business-related: KVK applies a term of six months after the end of the year in which you incurred the costs. If in doubt whether a cost qualifies, check before claiming it. Correct documentation prevents problems if the tax authorities ask about it.

What you can recover, with an example

Costs incurred with your business in mind, before you were registered, count fully: the VAT on them is input VAT and the costs themselves are start-up costs that lower your profit. The condition is showing they were intended for the business.

Keep the invoices, preferably in your own name; move them into your business file at the start.
Goods you already owned privately and start using for business are brought in at actual value; only their VAT is no longer recoverable.
You reclaim simply in your first regular VAT return, no separate form.
Opting straight into the small business scheme forfeits the deduction; weigh that before registering. See the small business scheme.

Worked example: started 1 March, costs from November

Laptop and software (November): € 1,815 incl. € 315 VAT
Course and website build (January): € 968 incl. € 168 VAT
In your first VAT return as input VAT: € 483 back

Result: In addition the costs themselves (€ 2,300 excluding VAT) lower your first-year profit

Frequently asked questions

Can I reclaim VAT on costs from before registration?

Yes, provided the costs were demonstrably intended for your business. You include the VAT as input tax in your first regular return.

How far back may those costs lie?

For the profit deduction there is no hard limit; for the VAT, KVK applies six months after the end of the year in which the costs were incurred. The longer ago, the heavier the burden of showing they were for the business.

The invoices are in my private name. Is that a problem?

Before registration there was no alternative, so no. Keep them safely and record their use. After the start, have invoices made out to your business name.

Do the costs themselves count for income tax?

Yes, as start-up costs they lower your first-year profit. Think courses, equipment, your website and market research; see which costs are deductible and deducting pre-start costs.

Can I reclaim VAT on my old private laptop?

No, that VAT was paid privately at the time. You do bring the laptop in as a business asset at current value and depreciate it.

What if I use the small business scheme straight away?

Then your right to deduct lapses, including on start-up costs. Facing a large initial investment, it can pay to start the scheme later.

Sources

Costs incurred in the start-up phaseBelastingdienst · belastingdienst.nl
Deducting start-up costs and reclaiming VATKVK · kvk.nl

Sources checked on 11 September 2026

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.