Reclaiming Dutch VAT as a business owner: how it works

Updated 29 October 2026 · Valorem Tax Advisory, tax adviser with an LL.M. in tax law

How do you reclaim VAT?

You do not reclaim VAT separately. You enter the VAT on your business costs in section 5b of your VAT return. That VAT is called input VAT (voorbelasting). If your input VAT is higher than the VAT you owe on your sales, you get the difference back.

File a refund return as soon as possible. You then receive a decision stating the amount, and the tax authority pays it into the account number it has for you. If that number has changed, let them know.

How the return itself works is explained on how to file your VAT return.

Which VAT may you deduct?

VAT on purchases and costs you use for sales on which you charge VAT. Keep the invoice. It must be in your business name, with the VAT amount and the supplier’s VAT number.

VAT on costs for exempt services is not deductible. VAT on food and drink in a restaurant or café is never deductible. If you deducted the VAT on an invoice but do not pay that invoice, you must repay that VAT.

Just starting?

You can also reclaim VAT on costs from before your business is really up and running, such as fittings or tools. The condition is that those costs are needed for your future business and that there was a real chance it would get off the ground. If the business never gets off the ground, the tax authority may not reclaim that VAT for that reason.

No refund with the KOR

If you use the small business scheme (KOR), you charge no VAT. You then cannot reclaim VAT either.

Paid VAT in another EU country?

You do not reclaim foreign VAT through your Dutch return. That needs a separate request, with its own deadline.

We handle your return

Valorem processes your costs, checks whether the VAT is deductible and files your return. You know the price up front.