Chapter VI

In the event of cancellation, termination, dissolution or total or partial non-payment, or in the event of a price reduction after the supply of…

Upon petition, a refund of tax shall be granted in respect of the intra-Community acquisition of goods, insofar as the consideration is repaid…

Upon petition, a refund shall be granted of the tax in respect of the intra-Community acquisition of goods in cases where the tax has been levied…

A petition for a tax refund shall be made in the tax return for the period in which the right to a refund arose.

For the purposes of this Section and the provisions based thereon, the following definitions apply:

If the petition for a refund concerns a refund period of less than one calendar year, but of at least three months, the tax amount to which the…

An entrepreneur not established in the Netherlands may submit a petition for a refund of tax charged in the Netherlands in respect of services…

This paragraph does not apply with respect to:

An entrepreneur not established in the Netherlands shall, upon petition, be granted a refund of the tax levied in respect of the supply of goods or…

In order to be entitled to a refund in the Netherlands, an entrepreneur not established in the Netherlands shall perform transactions that give rise…

An entrepreneur not established in the Netherlands who wishes to obtain a tax refund in the Netherlands shall submit a refund petition to the…

By ministerial regulation, it may be provided that the applicant, without prejudice to the data required pursuant to Article 32n, shall submit a copy…

By ministerial regulation, it may be provided that the applicant, together with the refund application, shall describe their professional activity by…

The ministerial regulation shall determine which language or languages the applicant may use for providing the information in the petition for refund…

If the pro rata mentioned for the application of the deduction in accordance with Article 175 of the VAT Directive 2006 is adjusted after the…

The petition for restitution relates to:

The petition for refund must be submitted to the Member State of establishment no later than 30 September of the calendar year following the refund…

The inspector shall notify the applicant of the date of receipt of the petition without delay by electronic means.

In the event that the inspector is of the opinion that not all useful information has been received to be able to take a decision regarding the whole…

If the inspector has requested additional information, he shall communicate his decision to grant or reject the request for a refund to the applicant…

If the inspector grants the petition for a refund, the approved refund amount shall be paid no later than ten working days after the expiry of the…

If the correction, as referred to in Article 32j, paragraph 2, first sentence, after set-off in the new petition for refund referred to therein…

If payment occurs after the final date of payment in accordance with Article 32p, paragraph 1, interest shall be paid to the applicant on the amount…

Interest shall be calculated from the day following the last day on which the refund, pursuant to Article 32p, paragraph 1, should have taken place…

An entrepreneur established in the Netherlands may submit a refund application to a Member State of refund if he satisfies the following conditions:

The petition for refund relates to the tax levied in respect of the supply of goods or services rendered to the entrepreneur by other entrepreneurs…

In order to be entitled to a refund in the Member State of refund, the entrepreneur established in the Netherlands shall perform transactions that…

The entrepreneur established in the Netherlands who wishes to obtain a refund of tax in the Member State of refund shall address a refund application…

The nature of the goods and services acquired must be indicated in the petition for refund by means of the following codes:

The petition for refund must be submitted to the portal designated by the inspector no later than 30 September of the calendar year following the…

The inspector shall not forward the petition to the Member State of refund if the applicant in the Netherlands during the refund period:

An entrepreneur who does not reside or is not established in the Netherlands and does not have a permanent establishment therein, may appoint a…

The entrepreneur is required, with due observance of the rules to be established by ministerial regulation, to keep records of the supplies of goods…

The entrepreneur is obliged to retain books, documents and other data carriers or the contents thereof – at the discretion of the inspector –…

For invoicing, the rules applicable in the Member State where the supply of goods or the service is deemed to have been provided shall apply, as this…

Every entrepreneur shall ensure that an invoice is issued by himself or, in his name and for his account, by his customer or a third party, in the…

In the following cases, a simplified invoice may be used:

By way of derogation from Article 34c, paragraph 1, an entrepreneur who habitually supplies to other entrepreneurs shall ensure that an invoice is…

Any document or message that makes amendments to, and specifically and unambiguously refers to, the original invoice, shall be considered an invoice.

The invoice shall be issued no later than the fifteenth day of the month following that in which the supply of goods or the service has been…

A periodic invoice may be drawn up for several separate supplies or services, provided that the period to which the invoice relates does not exceed…

The following particulars are mandatory on the invoice:

Electronic invoicing shall be applied subject to acceptance by the customer.

The entrepreneur shall keep copies of the invoices issued by himself or, in his name and for his account, by his customer or a third party, as well…

For the purposes of this Act, "electronic invoice" shall be understood to mean an invoice containing the data prescribed by or pursuant to this Act…

Articles 25, paragraph 3, and 27e of the General State Taxes Act (Algemene wet inzake rijksbelastingen) shall apply mutatis mutandis in the event…

Any person who in any way mentions turnover tax on an invoice which they have not become liable to pay, other than on the basis of this article…

The entrepreneur, with the exception of those referred to in Article 7, paragraph 6, or Article 25a, paragraph 1, is obliged to submit electronically…

Any person who, in respect of the intra-Community acquisition of goods, falls under the application of Article 1a, paragraph 2, shall nevertheless…

By way of derogation from Article 1, preamble and parts b and c, no tax shall be levied in respect of intra-Community acquisitions of goods which…

In the event of the transfer of the whole or a part of a totality of assets, whether or not for consideration or in the form of a contribution to a…

An entrepreneur who resides or is established in the Netherlands shall be deemed to perform their supplies and services in the Netherlands, insofar…

It is prohibited for the trader to offer goods and services to persons other than traders and public law bodies at prices with such indications that…

By Order in Council, it may be provided that:

A decision by the inspector on an objection against, or a judicial decision regarding, a payment made upon filing a tax return may lead to a refund…

For the application of Article 26, paragraph 2, of the General State Taxes Act (Algemene wet inzake rijksbelastingen) and Article 39bis, payment by…

For the purposes of this Section, the following definitions apply:

Payment service providers shall keep sufficiently detailed records of payees and of payments regarding payment services they provide for each…

For the application of Article 39b, paragraph 2, without prejudice to the provisions of Chapter II, Sections 1a and 1b, the location of the payer…

The registers contain the following data: