Article 32l

in force

Miscellaneous provisions · Refund to entrepreneurs established in another Member State than the Member State of refund · § Refund of tax charged in the Netherlands to entrepreneurs from another Member State

Turnover Tax Act 1968 (VAT) · Chapter VI · Section 2 · § 2 · In force since 2010-01-01

Source

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 period.

Het teruggaafverzoek moet uiterlijk 30 september van het kalenderjaar volgend op het teruggaaftijdvak bij de lidstaat van vestiging worden ingediend.