11-10-2010
Period for filing foreign VAT refund requests 2009 extended

With effect from 1 January 2010, refund requests for VAT paid in other EU Member States must be digitally submitted to the Tax Authorities of the Member State in which the entrepreneur reclaiming the VAT is established. Entrepreneurs established in the Netherlands, who have paid VAT in other EU Member States must submit the refund request to the Dutch Tax Authorities. To do this online, login codes are required. These codes can be obtained from the Dutch Tax Authorities.

The refund request must, in principle, be submitted before 1 October of the year following the year in which foreign VAT was paid. However, the deadline for filing refund requests for 2009 has been extended by 6 months. This means that the period in which refund requests can be filed has been extended to 31 March 2011.

The decision to extend was made as many EU Member States are still experiencing problems with the implementation of the software relating to the new electronic refund system.

VMW Taxand can assist you with the filing of your refund request for VAT paid in EU Member States. For more information, please contact Pablo Hoezen.