VAT paid in another EU country
VAT (Value Added Tax) on business expenses, made in another EU country then the Netherlands, can be refunded. The request for VAT paid in 2012 has to be made
before the 1st of october 2013.
Entrepreneurs who operate a business in the Netherlands can deduct the Value Added Tax on business expenses from the VAT on their turnover. This is done in the periodical value added tax taxreturn i.e. monthly, quarterly or yearly.
Seperate VAT refund request
For VAT paid in an other EU country however a seperate request has te be made through the website of the Belastingdienst. To access this portal logon data is required. If not issued already this data can be obtained here.
The request has to be made before the 1st of october 2013. Dutch tax authorities will forward the request to the EU country in question. Late requests may possibly not be processed. In cases where a value added tax return has to be filed in another EU country this procedure doesn´t apply.
The dutch secretary of state for finance (mr. drs. F.H.H. Weekers) has stated that maternity leave benefits collected from private insurance are not liable to be taxed. Dutch parlement had asked questions regarding this subject.
Taxpayers who´ve collected such benefits during recent years may have paid to much tax in the Netherlands. According to dutch fiscal law it´s possible to ask for a re-assessment up to 5 years back. (Untill 2008 in 2013).
This concerns only benefits form private insurance. Other forms of benefits, for example through social insurance, are still objected to tax in the Netherlands.
Due to a recent court-ruling (HvJ EG 20 juni 2013, nr. C219/12 (Fuchs)) questions have risen in Holland regarding possible entrepreneurship of private persons purchasing such panels.
Can private persons in Holland qualify as VAT (Value Added Tax) entrepreneurs when the buy and install solarpanels in their homes? If so they can get a VAT refund on their investment.
At the moment there seem to be several arguments in favour as well as against. The court-ruling was in a Austrian matter and differs from the dutch situation.
The dutch chamber of commerce does not consider owners of privately held solarpanels entrepreneurs and therefore doesn´t issue them a VAT number. Instead they´re being forwarded to the website of the belastingdienst.
However to apply for a VAT refund the solarpanels have to be labeled as a comapny asset and the business adminstration has to state this clearly. There is a limited period during which the choice between company or private asset can be made. (Before the applicable VAT taxreturn has to be filed).
Whatever the outcome thus may be the dutch belastingdienst probably won´t agree with VAT refunds for past investments.
Untill now the belastingdienst hasn´t officially stated her opinion on this matter. However the belastingdienst issues no VAT numbers at this moment it says on their website.
According to dutch government the taxation of small businesses (mostly freelance entrepreneurs without personnel) isn´t up to par anymore. The gap between an employee and a entrepreneur is approximately euro 7000,00 for an income of euro 20.000. The first pays euro 3000,00 tax while the latter sees his income rise to euro 24.000,00 due to several income-related, government-issued allowances.
Plans for 2014 are to increase taxes for this particular group ( 800.000 entrepreneurs) by 500 million euro