New portal for VAT recovery

New process for foreign VAT refunds in 2026

In 2026, the Dutch Tax Administration will change the process for reclaiming foreign VAT within the EU. The current VRCA portal, through which VAT refund claims under the 8th Directive are submitted, will be replaced by a new environment in Mijn Belastingdienst Zakelijk. From the second quarter of 2026, filings will be submitted through this new system.

What remains the same?

The European VAT refund scheme remains unchanged. Businesses will still submit their claim via the member state in which they are established, after which it is forwarded to the relevant EU country.

The change lies solely in the Dutch digital access route. The VRCA portal will disappear and all applications, communications and status updates will from then on be handled through Mijn Belastingdienst Zakelijk.

Digital access is mandatory

To make use of this, working digital access is required through eHerkenning or DigiD, depending on the legal form of the business. Without this access, submitting or following up claims is not possible.

Practical consequences for your administration

The transition to the new system also brings practical points of attention. Businesses will need to get used to a different way of working, in which all actions take place within Mijn Belastingdienst Zakelijk.

In practice, this requires adjustment of existing working methods and a reorganization of the administrative process surrounding VAT refunds.

Important: authorizations will expire

If you currently outsource your VAT refund process, your existing authorization for your intermediary will expire. This means you must arrange your authorization again before they can use the new system.

Without the correct authorization or access, a VAT refund claim cannot be submitted or followed up.

Support during the transition

At Delta, we are happy to assist you with care in handling your questions and requests and to fully support you in the transition to the new portal.