You can only reclaim VAT on expenses if the invoice is a business invoice that shows a valid VAT number. There are two situations where VAT is deductible:
- Domestic purchase (NL supplier → NL business):
- The supplier’s Dutch VAT number must be printed on the invoice.
- You can reclaim the VAT as normal.
- Intra-EU/Non-EU purchase (EU/Non-EU supplier → NL business):
- Both your VAT number and the supplier’s VAT number must be on the invoice.
- The invoice is issued without VAT, and you apply the reverse charge mechanism in your Dutch VAT return.
⚠️ If the invoice is missing this information (e.g. looks like a consumer receipt), the VAT is not deductible. Submitting an invoice with non-deductible VAT in your tax return can lead to corrections or fines.
ℹ️ Online marketplaces like Amazon and Apple usually do not issue invoices with a Dutch VAT number, so the VAT for standard purchases cannot be reclaimed. If you wish to submit similar expenses for VAT deduction, you must ensure you make purchases via a Business account linked to your VAT number.
Personal vs. Business Accounts
Personal account (default on websites like Amazon or Apple):
- Treated as a consumer purchase.
- VAT is charged by the supplier abroad and cannot be reclaimed in the Netherlands.
Business account (e.g. Amazon Business or Apple for Business):
- You can add your Dutch VAT number.
- Invoices will then be issued correctly: either with Dutch VAT (deductible) or without VAT under the reverse charge (also deductible, via your return).
Practical Tips
- Keep two separate accounts — one for personal, one for business.
- Add your VAT number in the business account to ensure correct invoices.
📌Useful link: Amazon VAT Invoices Help