VAT mark in Netherlands is VAT or "Belasting over de toegevoegde waarde"

Standard tax rate in Netherlands is 19%

with another tax rate:6%

Tax Refund Scope:

• Travel expenses (hotel accommodation, transportation, communications)

• Construction costs of exhibition stand

• Real estate services expenses (leasing, construction, tearing down and repairing of house, intermediary services, employment of auctioneers, architects, lawyers, surveyors, engineers, audit services, property assessments, surveys)

• Development and exploration costs (oil, natural gas, minerals); conditions surveys and research expenses of land and sea-bed (earthquakes, geology, geomagnetism)

• Related expenses of overseas offices, representative offices and liaison offices (house rental, utilities, office furniture, decoration, etc.)

• DROP-SHIPPING (purchasing, transportation and manual operation expenses that produced by purchasing goods from one EU country and delivering to another)

• Import tax

• Subcontract

Non-Tax Refund Scope:

• Consumption not for commercial purposes; food and beverage consumption in restaurants and hotels

• Over 227 euro a year per person for business entertainment consumption

• Only 84% of the dutiable tax can be refunded that produced by leasing vehicle (the rest 16% is regarded as personal consumption not for business use)

Minimum Tax Refund Amount:

• Quarterly: 400 euro

• Annual: 50 euro

Valid Period of Tax Refund:

• In principle, invoice of the current year (subjecting to the date of invoice) needs to submit tax refund application before June 30th the next year; For example: if the date of invoice is December 30th, 2010, this invoice must be submitted to the Dutch tax bureau before June 30th, 2011 for tax refund application.

• In actual operation, the past 5 years' invoices can still be applied for tax refund in Netherlands. For example: invoices of 2006 can be applied for tax refund before December 31st, but any decision made by Netherlandish tax bureau cannot be appealed by applicant.  

Documents Required for Tax Refund:

• Certificate of Authorization (handled by our company and your company just needs to sign and seal)

• Tax Registration Certificate (handled by our company, signed and sealed by your company )

• Copy of Tax Registration Certificate (with official seal)

• The original invoice (electronic version of the invoice is also acceptable)

Processing Period:

• The processing period published by Netherlandish tax bureau is 6 months. Usually Chinese companies can receive the tax refund payment within 6 months after submitting tax refund application.

• Some applications may last for 6 to 10 months, for this situation Netherlandish tax bureau may pay relevant interests.

• Most applications will receive tax refund payment within 4 to 5 months.