VAT Recovery on Business Travel to the Netherlands

As of January 2026, hotel rooms in the Netherlands carry 21% VAT instead of 9%. For companies sending employees to Amsterdam, Rotterdam, or The Hague, that single change more than doubles the recoverable VAT on every business trip.

The Netherlands has always been one of the more accessible European jurisdictions for foreign VAT recovery. No reciprocity requirement, a relatively straightforward refund process, and a tax authority (Belastingdienst) that processes the majority of claims within three to four months. What was missing, until recently, was a compelling reason for companies with moderate Dutch travel exposure to bother. With hotels taxed at only 9%, the recoverable amounts often sat below the threshold where the administrative effort felt worthwhile.

That calculation changed on 1 January 2026, when the Dutch government raised the VAT rate on short-stay accommodation from 9% to 21% as part of the 2025 Tax Plan. Combined with the standard 21% rate that already applied to conference venues, trade fair stands, equipment hire, and most business services, the typical recoverable VAT on a Dutch business trip is now substantial.

At the same time, the Belastingdienst is rolling out a fully digital refund process for non-EU businesses, replacing the long-standing paper-based system. The new portal launched in the second quarter of 2026 and requires access credentials (eHerkenning or DigiD) that can take several weeks to obtain. Companies that wait until they have invoices in hand will find themselves locked out of the system they need to file.

This page explains who qualifies, what you can claim, what is blocked (the Netherlands has one unusually strict exclusion that catches many first-time filers), and exactly how the process now works.

Dutch VAT: The Basics

The Netherlands charges Value Added Tax, known locally as omzetbelasting or BTW, administered by the Belastingdienst. The current rates are as follows.

Standard rate, 21%. This is the default rate, applied to the vast majority of goods and services. As of 1 January 2026, this also covers hotel rooms, holiday rentals, B&Bs, and most other short-stay accommodation (camping pitches are a notable exception, remaining at 9%). It applies to conference venue hire, trade fair stand rental, audiovisual equipment, professional services, telecommunications, alcoholic drinks, and almost every other business expense your employees will incur.

Reduced rate, 9%. Applies to food and drink (including restaurant meals and non-alcoholic beverages served on-site), books, newspapers, medicines, hairdressers, and passenger transport including taxis, trams, trains, and buses within the Netherlands. Critically for business travellers, this rate covers most restaurant meals, but as explained below, the VAT charged at this rate on catering-establishment consumption cannot be recovered by foreign businesses.

Zero rate, 0%. Applies to international air and sea transport of passengers (so most flights into the Netherlands carry no Dutch VAT), exported goods, and certain cross-border services. Zero-rated supplies still appear on VAT returns but carry no tax.

Exempt. Healthcare, education, insurance, financial services, and certain immovable property transactions. No VAT is charged, and no recovery is possible on inputs used for these activities.

For foreign business travellers, the practical effect is that almost everything you pay for during a Dutch trip carries either 21% or 9% VAT. The accommodation bill, conference fees, taxi rides, and meals will all have VAT embedded in them. Whether you can recover it depends on the rules below.

The 2026 Hotel VAT Shift: Why This Matters Now

The accommodation VAT increase is the single most important change for any company evaluating Dutch VAT recovery. A few practical implications worth understanding:

A five-night stay at a €250-per-night Amsterdam hotel previously carried about €113 in VAT (9% of €1,250). The same stay in 2026 carries €260 in VAT (21% of €1,250). For a team of four people on the same trip, the recoverable VAT on hotels alone moves from roughly €450 to over €1,000.

Bookings made in 2025 for stays in 2026 are subject to the new 21% rate, with the difference often borne by either the hotel or the guest depending on the chain’s policy. This is per Dutch tax law: the rate applicable is the one in effect on the date of service, not the date of booking or payment.

Hotels are required to itemise their invoices, separating accommodation (21%, recoverable) from breakfast, restaurant charges, minibar, and other catering items (9%, generally not recoverable for foreign businesses). Where an invoice lumps these together without separation, the entire amount may be treated as non-deductible catering by the Belastingdienst. Always request itemised invoices.

Camping accommodation, where the guest brings their own tent, camper, or caravan, remains at 9%. This is a narrow exception and unlikely to feature in most corporate travel.

A Critical Distinction: Not All Dutch Charges Include VAT

Before assembling a claim, understand that many services your business buys from Dutch suppliers may not carry Dutch VAT at all. Under EU place-of-supply rules, most business-to-business services supplied to a customer established outside the Netherlands are deemed supplied where the customer belongs, not where the supplier is. This means the service falls outside the scope of Dutch VAT, and a Dutch supplier following the rules correctly will issue an invoice with no VAT charged, often with a note such as “VAT reverse charged” or “btw verlegd.”

Common examples of services that should not carry Dutch VAT when billed to a foreign business:

• Consultancy, advisory, and professional services
• Legal and accounting work
• IT services, software development, and SaaS subscriptions
• Marketing, advertising, and design services
• Management fees and intra-group charges
• Royalties and intellectual property licensing

If a Dutch supplier has incorrectly charged you Dutch VAT on services that should be outside the scope, the correct remedy is to ask the supplier to issue a corrected invoice. The Belastingdienst will not refund VAT that was incorrectly charged in the first place; the refund mechanism is for VAT that was correctly charged but is recoverable by you.

Where Dutch VAT does apply, and where the recovery opportunity lies, is on goods and services consumed in the Netherlands: hotel rooms, conference venues, trade fair participation, exhibition stands, local transport, equipment hire, printing, and similar on-the-ground expenses.

Who Can Claim a Dutch VAT Refund?

Eligibility depends on whether your company is based inside or outside the EU. The Netherlands operates two parallel refund schemes.

For Companies Outside the EU (Including Colombia)

Non-EU businesses claim under the 13th Directive (Council Directive 86/560/EEC), which is implemented in Dutch law through the Belastingdienst’s refund procedure. Your business qualifies if all of the following apply:

• Established outside the EU: Your company has no office, branch, fixed establishment, or VAT registration in the Netherlands or any other EU member state.
• Not required to file Dutch VAT returns: You don’t make supplies in the Netherlands that would trigger a VAT registration obligation.
• Charged Dutch VAT on qualifying business expenses: You paid VAT on goods or services purchased in the Netherlands for genuine business purposes.
• Used the goods or services for activities that are themselves taxed: That is, your business in your home country makes taxable supplies, not predominantly exempt supplies like financial services or insurance.

No reciprocity requirement. This is one of the most favourable features of the Dutch refund scheme. Unlike Germany, France, or several other EU member states that require the claimant’s home country to offer reciprocal VAT refund rights to Dutch businesses, the Netherlands does not. The existence of a reciprocity agreement is not a condition for a Dutch VAT refund. This is particularly relevant for Colombian-registered companies: Colombia does not operate a comprehensive VAT refund scheme for foreign businesses, but this is not an obstacle when claiming Dutch VAT.

One narrow exception applies under Article 2 of the 13th Directive: the Netherlands does not refund VAT to foreign banks and insurance companies established outside the EU. If your business is in financial services or insurance, the rules are more restrictive.

For Companies Inside the EU

EU-established businesses claim under Directive 2008/9/EC, the EU’s electronic cross-border refund system. The process is substantially different from the 13th Directive procedure: rather than filing directly with the Belastingdienst, EU businesses submit their claims through their home country’s tax portal, which forwards the application to the Netherlands. The deadline is 30 September of the year following the year in which the VAT was incurred (compared to 30 June for non-EU businesses), and the documentation requirements are lighter.

For multinational groups with both a Colombian subsidiary and an EU parent company, this distinction matters. Expenses incurred by Colombian-based employees during Dutch trips are recoverable by the Colombian entity under the 13th Directive. Expenses incurred by EU-based employees are recoverable by the EU entity through its home country portal. Which entity holds the contract with the Dutch supplier and is named on the invoice determines which refund mechanism applies.

What Expenses Qualify for Recovery?

The Netherlands applies the general principle that input VAT recoverable by a Dutch business is also recoverable by a foreign business through the refund scheme. The list below assumes a properly documented business purpose.

Fully Recoverable (100%)

• Hotel accommodation: The 21% VAT on the room rate, applicable from 1 January 2026. Note that this is the room portion only. Breakfast, restaurant charges, and minibar items appearing separately on the same hotel bill are catering and are blocked (see below).
• Conference and seminar fees: Registration fees, venue hire, AV equipment hire, simultaneous translation services. The standard 21% rate.
• Trade fair and exhibition costs: Stand rental, build-out, registration fees, display materials, electrical connections. A core recovery category for companies attending events at the RAI Amsterdam, Jaarbeurs Utrecht, or other major Dutch venues.
• Local transport: Taxis, trams, trains, and buses within the Netherlands, taxed at 9%. Smaller per-trip amounts but they accumulate quickly for a team-based trip.
• Equipment rental: Computers, projectors, exhibition fittings, vehicles. Standard 21% rate.
• Printing, signage, and marketing materials: Produced in the Netherlands for business purposes. Standard 21%.
• Telecommunications: Dutch mobile data, internet access, and event-related connectivity. Standard 21%.
• Goods purchased for export: Samples, equipment, or products bought in the Netherlands and taken back to your home country for business use. Standard 21%. Retain proof of export.
• Imported goods: If you imported goods into the Netherlands and paid import VAT (typically via a customs agent’s invoice), this VAT is recoverable. Customs duties themselves are not.

Partially Recoverable

• Mixed-use business and personal expenses: Only the business portion is recoverable, and you must be able to justify the split with documentation.
• Per-employee benefits over the €227 threshold: See “What’s Blocked” below for the BUA decree mechanics.

What’s Blocked? The Netherlands’ Non-Recoverable Items

The Netherlands has one restriction that is far stricter than equivalent rules in the UK, Germany, or most other major economies. Getting this wrong is the most common reason for claim adjustments and rejections.

The Catering Restriction (the Big One)

VAT charged on food and drink consumed in a catering establishment (a horecagelegenheid, meaning a restaurant, café, bar, hotel restaurant, or similar) is never deductible. This rule applies to everyone, foreign businesses and Dutch businesses alike, and it has no business-purpose exception. It does not matter whether the meal is:

• A solo employee dinner during a business trip
• A working lunch between two of your own employees
• A breakfast taken at the hotel restaurant as part of the same booking
• A meal hosted for a client or supplier
• Catering at an off-site location, where the caterer prepares and serves food on the premises

In all of these cases, the 9% VAT on the food and drink is not recoverable. This is sometimes referred to as the “horeca exclusion” and is set out in Article 15(5) of the Dutch VAT Act, in conjunction with the BUA decree (Besluit Uitsluiting Aftrek, the Decree on the Exclusion of VAT Deduction).

The practical implications for foreign businesses:

• Strip all restaurant bills out of the claim, regardless of who attended.
• Strip hotel breakfast charges out of the claim, even when bundled into the room invoice. Where the breakfast is itemised separately, exclude only the breakfast line. Where the hotel has not itemised, ask for a corrected invoice; if you cannot get one, the safest approach is to assume the entire stay is at risk.
• Strip café receipts, bar tabs, and similar.

The 21% VAT on the accommodation portion of a hotel bill remains fully recoverable. It is only the food and drink portion that is blocked. This is why itemised invoices are essential when staying at Dutch hotels for business purposes.

There is one narrow exception, introduced by a State Secretary’s decree in September 2021: if you purchase catering services and then on-charge them to another entrepreneur (for example, a meeting organiser who passes catering costs through to a client), the VAT may be deductible provided certain invoicing requirements are met. This rarely applies to ordinary business travel.

Conference Venue Costs Are Different from Catering

Where the same event invoice covers both venue hire and catering, the two are treated separately. Room hire, AV equipment, reception services, and similar costs are recoverable (21%). Food and drink served at the same event are not. A good Dutch venue will itemise the invoice to make this clear; less professional venues may bundle everything together, in which case you should request a split.

Business Gifts and Staff Benefits Above the €227 Threshold

Under the BUA decree, VAT recovery on gifts to clients and certain staff benefits is allowed only up to a threshold of €227 per beneficiary per year (excluding VAT). Above this threshold, the VAT on the entire amount becomes non-deductible for that beneficiary, not just the excess.

For most business travel, this threshold is not a binding constraint: per-employee spend on small workplace items, modest gifts, and routine work-related extras usually stays well below €227. But for companies running incentive programmes, supplying high-value gifts to Dutch contacts, or providing significant benefits beyond standard wages, the threshold should be tracked carefully.

Private Vehicles and Mixed-Use Cars

VAT on the purchase of a passenger car used partly for private purposes is restricted. This rarely affects foreign businesses, who are typically hiring cars rather than purchasing them, but is worth noting for completeness.

Supplies Used for Exempt Activities

If your home-country business makes predominantly exempt supplies (financial services, insurance, certain healthcare or educational services), your recoverable amount may be restricted or nil. The Belastingdienst applies the same right of deduction that would apply to a Dutch business in the same activity.

How Much Can You Recover? A Worked Example

Consider a Colombian subsidiary of a Dutch multinational sending a team of four to Amsterdam in 2026 for a week of headquarters meetings, a regional planning session, and attendance at an industry trade show:

Over €2,200 from a single trip, even with the catering restriction wiping out roughly €165 of theoretically-taxed restaurant and breakfast VAT. A company sending teams to the Netherlands two or three times a year, or maintaining ongoing supplier and client relationships that require regular travel, can easily accumulate €5,000 to €10,000 or more in annual recoverable VAT.

Before the January 2026 hotel rate change, the recoverable amount on the same trip would have been approximately €1,540. The shift from 9% to 21% on accommodation alone added more than €700 to a single trip’s refund. This is the single biggest reason to revisit Dutch VAT recovery if your company evaluated it before 2026 and decided it was not worth the administrative cost.

The Dutch Claim Year and Deadlines

The Netherlands uses the standard calendar year (1 January to 31 December) as the claim period. The filing deadlines, however, differ depending on whether you are claiming under the 13th Directive (non-EU) or Directive 2008/9/EC (EU).

For Non-EU Businesses: 30 June Deadline

Your refund application for VAT incurred during a given calendar year must be submitted no later than 1 July of the following year. For VAT incurred during 2026, the deadline is 30 June 2027.

The Belastingdienst has a useful flexibility here: even after the deadline, you can still file a claim for up to 5 years after the year in which the VAT was charged. Late claims are processed, but you lose the right to object or appeal if the Belastingdienst rejects them. In practice this means a late claim is at the discretion of the tax authority with no recourse if denied, so the on-time deadline should be treated as binding.

A claim should cover at least 3 months and no longer than 1 calendar year, with one exception: a claim covering the final part of a calendar year (for example, October to December) can be shorter than 3 months.

For EU Businesses: 30 September Deadline

EU-established businesses must file by 30 September of the year following the year in which the VAT was incurred. This is filed through your home country’s tax portal under Directive 2008/9/EC, not directly with the Belastingdienst.

Minimum Claim Amounts

The Netherlands sets two minimum claim thresholds:

• €50 for claims covering a full calendar year (or the final part of one).
• €400 for claims covering a shorter period within a calendar year (for example, a single quarter).

In practice, these minimums are easy to clear with even one or two business trips. A single hotel stay with conference attendance for two or three employees will typically exceed €400 in recoverable VAT.

Required Documentation

The Belastingdienst expects a clean, well-documented submission. Incomplete claims are the leading cause of delays and rejections.

Declaration of Entrepreneurship

You must provide proof that your business is registered and active as a taxable entity in your home country. This is most commonly a declaration of entrepreneurship (verklaring van ondernemerschap) issued by your home tax authority.

Key details:

• The declaration is valid for 1 year from issue. If you make recurring claims, you must renew annually.
• It must be issued by an official tax authority. A letter from your accountant or solicitor is not acceptable.
• If you have submitted a valid declaration to the Belastingdienst within the past year, you do not need to enclose a fresh one with subsequent claims.

For Colombian companies: DIAN can issue a Certificado de Residencia Fiscal (Tax Residence Certificate) and/or a Certificado de Existencia y Representación Legal that, in combination, satisfy the Dutch requirement. Some Colombian tax advisors recommend submitting both documents to avoid follow-up requests. Your accountant or a DIAN office can prepare these.

Copies of Invoices

You must submit copies of all VAT invoices supporting the claim. Important: the Belastingdienst explicitly asks that you do not send originals, because they are not returned. Retain the originals in your records.

Each invoice must show:

• The Dutch supplier’s name, address, and Dutch VAT registration number (BTW-nummer)
• Invoice date and a unique invoice number
• A clear description of the goods or services
• The net amount, the VAT rate, and the VAT amount separately stated
• Your company’s name as the customer

Import Documents

If you imported goods into the Netherlands and paid import VAT, include the import documents. If a customs agent handled the import on your behalf, you may not receive the original import documents directly; the import VAT will appear on the customs agent’s invoice, and that invoice is what you submit.

Registration with the Belastingdienst

Before your first claim, you must register as a foreign business with the Belastingdienst, using the Registration form Foreign companies. The Belastingdienst will assign you a Dutch registration number. Do not include any invoices with the registration form; invoices are submitted separately with the refund application itself.

How to Submit a Claim: The 2026 Digital Shift

This is where the process has changed most significantly in recent months. As of the second quarter of 2026, the Netherlands has moved to a fully digital refund process for non-EU businesses, replacing the paper-based system that operated for decades.

The New System: Mijn Belastingdienst Zakelijk

All non-EU refund applications must now be submitted through Mijn Belastingdienst Zakelijk, the Belastingdienst’s online portal for businesses. The portal also handles all subsequent communication: requests for additional information, decisions, and notifications all appear in your portal account, with email alerts when new items are posted.

To access Mijn Belastingdienst Zakelijk, you need a valid digital login method:

• DigiD: A personal Dutch digital identity, generally not available to companies based outside the EU.
• eHerkenning: A business-level digital identity that can be obtained by foreign companies, including those without a Dutch establishment or Chamber of Commerce registration. Since January 2024, eHerkenning has been available to legal forms not registered with the Dutch Chamber of Commerce. For VAT-related access, the minimum reliability level required is EH3.
• European approved digital identity (European login): For certain EU-based legal entities.

The eHerkenning application process typically takes several weeks. There are multiple approved providers, each with their own application procedures and fees. The Belastingdienst publishes a list of approved providers on its website.

This is the most common stumbling block for non-EU companies in 2026: companies that wait until they have invoices in hand find that they cannot access the portal in time to file by the deadline. eHerkenning registration should be initiated as soon as a company anticipates making any future Dutch VAT recovery claim, not after invoices accumulate.

Transitional Considerations for 2025 VAT

If your company incurred Dutch VAT in 2025, the filing deadline is 30 June 2026. The Belastingdienst has been processing legacy paper applications through the transition, but as of 1 April 2026 new paper applications are no longer accepted. Companies with 2025 invoices that have not yet filed must use the new portal, which means having eHerkenning credentials in place. The 5-year extended window for late claims still exists, but late filers lose the right to object to rejections.

Postal Submission (Now Discontinued)

Until early 2026, the standard route was to send the paper application form along with copies of invoices and the declaration of entrepreneurship to:

Belastingdienst
Kantoor Buitenland
Postbus 2865
6401 DJ Heerlen
The Netherlands

This route is no longer available for new applications. The postal address is retained here for reference only, as some legacy correspondence may still pass through it.

Using an Agent

You can appoint a third-party agent to file refund applications on your behalf. The agent must be authorised in Mijn Belastingdienst Zakelijk to act for your business, and the authorisation itself requires either eHerkenning or a power of attorney process. This is the most common approach for non-EU companies that lack in-house Dutch tax expertise and that do not wish to navigate the eHerkenning application themselves.

A Dutch tax representative is not legally required for 13th Directive refunds in the Netherlands. The country is unusually permissive in this regard: you can file directly without appointing a representative. The choice to use an agent is purely a matter of convenience and expertise, not a legal obligation.

Processing Times and Payment

The Belastingdienst commits to a processing time of 6 months from receipt of a complete application. In practice, the average is closer to 3 months. The Dutch tax authority is generally regarded as one of the more efficient EU jurisdictions for VAT refund processing.

Refunds are paid by international bank transfer (SEPA for EU bank accounts, SWIFT for non-EU accounts) to the bank account specified in your application. Confirm your IBAN and BIC/SWIFT details before submission; corrections after the fact cause significant delays.

If you have not heard from the Belastingdienst within 6 months of submitting your application, you can contact the Tax Information Line for Non-resident Tax Issues to enquire about status. Mijn Belastingdienst Zakelijk will also show the application’s current state.

If Your Claim Is Rejected or Partially Approved

The Belastingdienst will issue a written decision setting out reasons for any full or partial rejection. You have the right to file an objection (bezwaar) within 6 weeks of the decision date. This is a formal but accessible process: you submit a written objection explaining why you disagree, and the Belastingdienst reviews the file again.

If the objection is also rejected, you can appeal to a Dutch tax court (rechtbank), and from there to the Court of Appeal. Most disputes are resolved at the objection stage, and most rejections at first instance relate to documentation deficiencies rather than substantive disagreements about eligibility.

Late claims lose this right of objection. If you file after the 30 June deadline but within the 5-year extended window, the Belastingdienst may still process the claim at its discretion, but you cannot challenge any rejection.

Common Mistakes That Cost Businesses Money

1. Missing the 30 June deadline. Unlike the UK’s unusual July-to-June claim year, the Netherlands uses the calendar year, which makes the deadline straightforward in principle. In practice, companies still miss it because the filing follows in the next year and falls outside the rhythm of routine compliance work. Mark calendar reminders for 30 June each year.
2. Including hotel breakfast in the claim. The most frequent error. Even when breakfast is bundled into the hotel bill, the 9% VAT on it is not recoverable. Strip it out, ask for itemised invoices, and where you cannot get a clean separation, exclude the entire bill to avoid a follow-up query that delays the rest of the claim.
3. Submitting restaurant receipts. Employee meals during business travel are subsistence in many countries (and recoverable in the UK and Germany), but the Netherlands blocks them outright. Restaurant bills, café receipts, and bar tabs do not belong in a Dutch VAT refund claim.
4. Sending original invoices. The Belastingdienst explicitly does not return original documents. Send copies, retain originals in your own records.
5. Starting the eHerkenning process too late. Companies that wait until invoices have been collected and reviewed before applying for eHerkenning often run out of time before the deadline. eHerkenning takes weeks to obtain; the deadline is unforgiving.
6. Not registering with the Belastingdienst first. First-time claimants sometimes submit a refund application without having previously registered. The Belastingdienst will not process the refund until registration is complete, so this delay is added to the processing time. Register first, then file.
7. Expired declaration of entrepreneurship. The 12-month validity window catches companies making annual claims. If the certificate from your home tax authority was issued more than 12 months ago, the claim will not proceed until you provide a fresh one.
8. Accepting Dutch VAT charges on services that should be outside the scope. Dutch suppliers occasionally apply Dutch VAT to B2B services that should be reverse-charged to the foreign customer. The correct remedy is to ask for a corrected invoice, not to submit the (incorrectly charged) VAT for refund. The Belastingdienst will not refund VAT that should not have been charged in the first place.
9. Submitting credit card slips instead of VAT invoices. A card receipt showing the total is not a VAT invoice. You need the supplier’s compliant invoice showing their BTW-nummer, the net amount, the VAT rate, and the VAT separately stated, with your company named as the customer.
10. Not claiming at all. With the 2026 hotel VAT increase, the threshold at which Dutch VAT recovery becomes worthwhile has effectively dropped. Many companies that previously concluded the amounts were too small to justify the administrative cost should revisit that decision.

Why Colombian Subsidiaries Often Miss This Opportunity

Many Colombian subsidiaries of Dutch and European multinationals send employees to the Netherlands regularly for headquarters visits, regional reviews, training programmes, and industry events. The Netherlands is a particularly common destination for Latin American subsidiaries because of the high concentration of Dutch and European holding companies whose Latin American operations report there.

Yet the refund often goes unclaimed. A few reasons this happens:

Local finance teams focus on Colombian tax obligations. IVA, retención en la fuente, and DIAN reporting consume the attention of Colombian finance staff. Dutch VAT recovery falls outside the Colombian tax framework and is not on the radar of teams whose job is local compliance.

The parent company assumes the subsidiary handles it (and vice versa). Because the expenses are incurred by the Colombian entity’s employees and reimbursed by the Colombian entity, the Dutch parent often does not realise there is a refund opportunity in its own jurisdiction. Meanwhile, the Colombian team may assume the parent handles all Dutch tax matters. Nobody files.

Expense systems do not flag the opportunity. Platforms like SAP Concur, Oracle, and Workday are excellent at categorising and approving expenses, but they do not automatically identify foreign VAT recovery opportunities. The eligible data is already captured; it just needs to be extracted, prepared, and filed through the correct channel.

The new digital portal raises the barrier further. Before April 2026, a Colombian finance team could in principle assemble a paper file and post it to Heerlen. With the move to eHerkenning-based portal access, the practical barrier to a self-filed claim has risen substantially.

A VAT recovery specialist can work directly with your expense data, regardless of which system you use, to identify eligible invoices, prepare compliant claims, manage the eHerkenning or agent-authorisation requirements, and file with the Belastingdienst on your behalf.

How Coromandel Can Help

Coromandel recovers VAT on behalf of businesses operating in Colombia. We handle the entire Dutch refund process end to end: reviewing your invoices and expense records, identifying what is recoverable (and flagging what is not, particularly around the catering restriction), preparing compliant applications, managing the Belastingdienst registration and agent authorisation, submitting through Mijn Belastingdienst Zakelijk, and following up until your refund is paid.

We work directly with your finance team in Bogota. You do not need to learn the Dutch refund procedure, apply for eHerkenning, or track the 30 June deadline. We handle the Dutch side; you keep your focus on running the business.

Get in touch →
Send us your Dutch business travel invoices from the current or previous claim year. We will tell you exactly what is recoverable, at no cost and with no obligation.

Frequently Asked Questions

References

Belastingdienst (Dutch Tax Administration):

• Reclaiming VAT for entrepreneurs from non-EU countries: https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/claiming_refund_of_vat/claiming_refund_of_vat_for_entrepreneurs_from_non-eu_countries
• Conditions for claiming refund of VAT (the catering exclusion is stated here): https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/claiming_refund_of_vat/conditions_for_claiming_refund_of_vat
• Claiming refund of Dutch VAT for EU entrepreneurs: https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/claiming_refund_of_vat/claiming_refund_of_dutch_vat_for_entrepreneurs_from_eu_countries_1/
• VAT tariffs (0/9/21%): https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/calculating_vat/vat_tariffs
• Application form, VAT refund for non-EU entrepreneurs: https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/themaoverstijgend/applications_and_forms/application-for-vat-refund-for-non-eu-entrepreneurs
• Payment or refund of VAT: https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/filing_vat_return_and_paying_vat/payment_or_refund_of_vat

Business.gov.nl (official Dutch government portal for entrepreneurs):

• Claiming VAT refund for non-EU businesses (min amounts, claim period): https://business.gov.nl/regulation/claiming-vat-refund-non-eu/
• VAT rates and exemptions: https://business.gov.nl/regulation/vat-rates-exemptions/
• VAT on overnight accommodation goes up (9%→21%): https://business.gov.nl/amendments/vat-overnight-accommodation-goes-up/
• Deducting business expenses (€227 BUA threshold): https://business.gov.nl/finance-and-taxes/deductibles-and-schemes/deducting-business-expenses/
• VAT for businesses (rate overview, 0% international transport): https://business.gov.nl/regulations/vat/

Government.nl:

• VAT rates and exemptions (2026 accommodation change): https://www.government.nl/themes/taxes-benefits-and-allowances/vat/vat-rates-and-exemptions

European Commission / EU law:

• Refunds to non-EEC taxable persons, 13th VAT Directive summary (EUR-Lex): https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=legissum:l31015
• EU Commission, Netherlands 13th Directive country notes (reciprocity, processing times, tax-rep position): https://taxation-customs.ec.europa.eu/document/download/04f4ceb3-910b-4919-bdb0-f926b1f78239_en

UK (Brexit context only):

• HMRC manual, refunds to overseas businesses: https://www.gov.uk/hmrc-internal-manuals/vat-refunds-to-overseas-business-persons/vrobp7010

This page is for general information and does not constitute tax advice. Specific cases should be reviewed in light of the company’s circumstances and the rules in effect at the time of the relevant expenditure.