Netherlands – VAT Refund Procedure for non-EU customers 

The Netherlands has changed the rules and requirements for the VAT refund procedure for non-EU customers. The modification of the VAT refund procedure applies to all purchases that customers take with them to jurisdictions outside the EU’s Single Market. 

The paper-based refund procedure was replaced by the digital-first procedure from January 1, 2026. The key steps that each Netherlands-based seller needs to follow are: 

• To register online purchases through a service provider or directly on the specifically designated portal on the customs authority website 
• The customer needs to register and to use it for the mandatory procedure – specifically designated  app “NL customs VAT.” 
• The customer needs to turn on GPS and Bluetooth at their exit point from the Netherlands
• VAT refund validation will be done entirely online. Buyer must enter their passport number in the app. The invoices that the supplier registers online, based on the information provided by each customer, are then automatically entered in the app.

This digital VAT refund is mandatory for all retailers who offer VAT refunds, also for online orders that are collected in the shop.

Responsible Suppliers 

Netherlands-based vendors, both online and offline retailers, who offer VAT refunds to customers from outside the EU. 

Timeline 

Starting on January 1, 2026, the online VAT refund is to be conducted only in a legitimate way

Until March 31, 2026, retailers can still have paper-based invoices approved for the VAT refund by revenue authorities, only if the purchases have been made not later than December 31, 2025.