Reclaiming foreign VAT: the EU refund request

Written by Ilias Aarrass5 min read · Published on 9 September 2026 · Last reviewed on 11 September 2026

In short

VAT you paid in another EU country is reclaimed through a separate EU refund request with the Dutch tax authorities: at least € 50 a year or € 400 a quarter, by 30 September of the following year.

Foreign VAT does not belong in your Dutch return; put it there anyway and an audit brings a reassessment.
You request the refund portal login once and that takes a few weeks, so arrange it well before the deadline.
Each country decides under its own rules what is deductible; expect a processing time of around four months.
Under the small business scheme, or for expenses linked to exempt revenue, there is no right to a refund.

Filling up in Belgium, a hotel in Germany, a trade fair in France or tools you buy on site: those invoices carry foreign VAT. You may not include it in your regular VAT return, which only reclaims Dutch VAT. Yet the money is not lost. For VAT paid in another EU country there is a separate procedure you complete from the Netherlands. Many freelancers do not know this and leave a few hundred euros behind every year. This article explains how it works, which amounts and deadlines apply and when it is not worth the trouble.

When you end up with foreign VAT

The main rule for services between businesses is that VAT is reverse-charged to the customer; the invoice then carries no foreign VAT and there is nothing to reclaim. You end up with foreign VAT on expenses consumed on the spot for which the reverse charge does not apply. Think of fuel, tolls, parking, hotel stays, admission to a fair or conference, and materials paid for in a local builders' merchant.

Mind the difference with purchases you bring into the Netherlands. If you buy goods from an EU supplier who ships them to you, give your VAT number; that supply belongs on the invoice without VAT and you process it as an intra-Community acquisition in your regular return. If VAT does appear, first ask for a correction, since that is faster and more certain than a refund request.

How to submit the request

You submit the request to the Dutch tax authorities, who forward it to the country where you paid the VAT. You need one-off login details for the portal for refunds of VAT from other EU countries; you request these from the tax authorities and it takes a few weeks. So arrange that well before the deadline rather than in September.

Request login details for the EU refund portal; do this well in advance.
Collect the invoices per country and per year, with the VAT amount and the type of expense.
Complete one request per country and pick the right expense codes, such as fuel or accommodation.
Attach scans of invoices above the threshold set by that country.
Submit by 30 September of the year following the year you paid the VAT.

Amounts, deadlines and the small print

You can submit per calendar year or per quarter. For a full-year request the floor is € 50; per quarter the floor is € 400. The deadline is hard: 30 September of the following year, with no extension. A request arriving on 1 October is not processed and that money is genuinely gone.

Each country decides under its own rules what is deductible, and that differs from the Netherlands. Germany, for instance, allows broader deduction on hotel costs than we do, while entertainment and hospitality are limited or excluded in many countries. If your request is refused, an objection runs under that country's rules rather than through the Dutch authorities. Expect a processing time of four months, longer if questions are raised.

A builder with work in Germany

Fuel and tolls: € 2,400 including 19% German VAT
Hotel stays: € 1,800 including VAT
Materials at a local wholesaler: € 1,100 including VAT
Total VAT to reclaim: around € 850

Result: Well above the € 50 annual floor, so one request a year suffices. Skip this for three years and you lose over two thousand euros, with the oldest year already expired.

Outside the EU and the records around it

If you paid VAT outside the EU, in the United Kingdom or Switzerland for instance, this procedure does not apply. You then file directly with that country's tax authority, often on paper, with its own deadlines and sometimes a certificate of taxable status from the Dutch authorities. For small amounts that is rarely worth it; for structural cross-border work it is.

In any case keep these invoices separate in your records. Never post foreign VAT as input tax in your regular return, since you would then deduct VAT you are not entitled to and an audit leads straight to a reassessment. Put them in a separate folder or ledger account and the September request becomes a matter of uploading. See also importing from outside the EU and VAT with clients abroad.

Frequently asked questions

Can I reclaim foreign VAT in my Dutch return?

No. In your Dutch return you only reclaim Dutch VAT. Foreign VAT runs through the separate EU refund request. Do it anyway and you deduct too much input tax, leading to a reassessment with interest during an audit.

What is the minimum I can reclaim?

For a full calendar year the floor is € 50, for a quarterly request € 400. Below that you cannot submit. Saving up across years is not possible: each year has its own 30 September deadline.

How long does processing take?

Count on four months after submission, longer if that country asks additional questions or requests scans. You hear from the foreign tax authority, in that country's language or in English.

Does this cover VAT on my hotel during a business fair?

Yes, accommodation and admission tickets are typical items for a refund request. The destination country decides whether those costs are deductible there; in some countries hospitality is excluded while accommodation counts. See also VAT on a hotel stay for the Dutch rules.

Sources

Reclaiming VAT from other EU countriesBelastingdienst · belastingdienst.nl
Thresholds and deadline for the refund requestBelastingdienst · belastingdienst.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.