Home EU VAT paid in 2026? Submit your refund on time
EU VAT paid in 2026? Submit your refund on time
Business expenses in another EU country may include recoverable VAT. Check your invoices, access arrangements and the rules in each country.
Updated 10 October 2026 · Valorem Tax Advisory, tax adviser with an LL.M. in tax law
Who can use this refund route?
The route through the Dutch tax authorities are for businesses established in the Netherlands that are not required to submit a VAT return in the country concerned. Purchases must serve VAT-taxable business activities. If you are required to file there, input VAT is generally recovered through the local return.
The deadline for expenses from 2026
A request for 2026 must arrive before 1 October 2027, so assemble your records well before 30 September 2027. An interim request covering at least three months can be filed earlier. The deadline for VAT paid in 2025 passed on 30 September 2026. Submit a request for each refund country and retain its reference number. The other country may decline to process a late request.
The threshold is € 50 for a full calendar year or its remaining part ending in December. An interim request covering at least three months but less than a full year has a € 400 threshold.
A business trip does not guarantee full recovery
Suppose your records contain € 360 of foreign VAT on business hotel, fuel and exhibition costs. The refund may be lower because each country sets its own deduction rules. Separate invoices by country and expense category. A bank statement alone does not establish which VAT was correctly charged.
Prepare your supporting file
- Invoices and any import documents identifying suppliers, dates and VAT amounts.
- A brief explanation of the business purpose of each expense.
- Credit notes and a check against amounts already claimed.
- Invoice copies and expense codes required by the country concerned.
Check your access arrangements
The Dutch tax authorities are preparing a move to Mijn Belastingdienst Zakelijk. The start date has not yet been announced, so check which route is available before filing. The current refund website uses separate credentials, which can take four weeks to obtain.
Under the announced new process, an adviser needs separate VAT refund authorisation. An ordinary VAT authorisation is not sufficient for that process.
Track follow-up requests
After forwarding, the refund country assesses your request. Monitor correspondence and response deadlines even after filing has been confirmed. Valorem can help organise your invoices and assess the appropriate refund route. Tell us which countries and year are involved.
Would you like your foreign VAT reviewed?
Tell us briefly what is going on. Within one working day you hear what we can do for you and what it costs, before we start.
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