You are required by the tax administration to pay the VAT collected over your sales during your periodic tax returns (OB-aangifte). Refunding VAT to your customers does not mean that you will pay the VAT twice. The Dutch tax administration allows you to process our invoice for your customers VAT refund as a 'purchase invoice' for your administration. This allows you to reclaim the VAT during your periodic tax returns so you do not pay the VAT twice.
When submitting your tax returns you are permitted to submit our invoice amount (the VAT amount paid by your customer) in section 5b; 'voorbelasting'.
If you have any questions regarding this administrative procedure, please do not hesitate to contact us:
Phone: +31 (0) 88 828 37 33 EXAMPLE: