VAT refund from Netherlands

Name of sales tax:

The Dutch sales tax is called „omzetbelasting (OB)“ oder „belasting over de toegevoegde waarde (BTW)“

Value of turnover tax rates:

The standard rate of Dutch VAT is 21%. In addition, a reduced rate of 6% applies.

Permitted refund periods

The refund period for VAT refunds from the Netherlands must be at least 3 months within one calendar year and 12 months maximum (= one calendar year) .

Minimum Amount requested

For applications with a refund period of at least 3 months, a minimum amount of 400 € applies. For applications whose refund period is one calendar year, a minimum of 50 € applies.

Address of the competent tax authority in the State of refund

Afdeling omzetbelasting
PO Box 2865
6401 DJ Heerlen
THE NETHERLANDS

Contact

Tel: +31 55 538 53 85
Internet: www.belastingdienst.nl

Reimbursement of individual business transactions / expenses:

Costs / Expenses for	reimbursement
Fairs and Exhibitions	100%
Conferences	100%
Hotel accommodation	100%
Catering / Restaurant	0%
Entertainment, Presents, Entertainment	100% (1)
Purchase of vehiclens	82% / 100% (2)
Diesel	100%
Benzin	100%
Vehicle repair	100%
Rent of vehicles	82% / 100% (3)
Taxi	100%
Bus /Train	100%
Telefon / Fax	100%
Road fees/ toll	--
Marketing	100%
Consultants	100%
Legal expenses	100%
Education/ Training	100%

(1) Gifts up to 200 € refundable
(2) for private use of the car 82% refundable, otherwise 100%
(3) for private use of the car 82% refundable, otherwise 100%

General note:

Please note that the information, in particular with regard to the deductibility and reimbursement of the various business transactions / expenses, is not exhaustive and should only serve as a guide. Whether a reimbursement claim exists can only be answered by an examination in individual cases