The new procedure for reclaiming foreign VAT will be introduced later than originally planned. The intended implementation from the second quarter of 2026 is no longer feasible. Until the new procedure comes into effect, the current process will remain unchanged. Businesses do not need to take any action at this time.
The Dutch Tax Administration is working on changes to its VAT IT systems. As a result, the way businesses submit and track foreign VAT refund requests (VAT Refund) will also change. Businesses that use this scheme have already received a notification from the Tax Administration.
Why the delay?
A careful implementation of the new procedure requires more time than initially anticipated. Additional technical work is needed, making the planned launch in the second quarter of 2026 unachievable.
What does this mean for you?
If you use this VAT refund scheme, nothing will change for the time being. The current process will remain in place until the new procedure is introduced.
At this stage, no action is required from your business.
