Reclaiming VAT as a Starting BV: How Does It Work?

What is input VAT?

All VAT your BV (besloten vennootschap, the Dutch private limited company) pays on business purchases counts as input VAT. You deduct it from the VAT you charge your clients. When the input VAT exceeds the VAT due, the Tax Authority refunds the difference.

Reclaiming VAT on start-up costs

VAT on costs incurred before the formal incorporation (pre-start costs) is also recoverable, provided the costs were demonstrably made with the BV’s taxed activities in view. Keep every receipt and invoice.

When does the refund arrive?

After the VAT return is filed, the Tax Authority pays out within two to six weeks. Start-ups with large investments can request monthly filing to receive liquidity faster.

Exempt activities: mind the exception

Businesses performing exempt activities (medical services, education, financial services) recover input VAT on those activities at 0%. Mixed activities require a pro-rata calculation. The wider filing rhythm and deadlines are covered in filing Dutch VAT returns in 2026.

Last verified: 19 July 2026. Source: Belastingdienst (VAT).

The neighbouring questions

In the same direction: Filing a VAT Return in the Netherlands and Creating an Invoice in the Netherlands.