
13th Directive VAT Refund: overview per country for Western Europe
Deadlines, minimum amounts and reciprocity per country for VAT refunds under the 13th directive.
Read more →VAT background
2026-07-02 • 3 min read
The introduction of the new VAT portal has been postponed. The current procedure remains in force for the time being.

In our earlier article, we reported on an important change to the Dutch procedure for foreign VAT refunds. The Dutch Tax Authority planned to replace the current VRCA portal with a new environment within Mijn Belastingdienst Zakelijk. From the second quarter of 2026, all refund requests under the 8th directive were to be processed through this new system.
The change affected only the Dutch digital access. The European scheme itself remained unchanged: companies continue to submit their requests via their country of establishment, which then forwards them to the relevant EU country. However, existing authorisations for intermediaries would expire and would need to be set up again.
The Dutch Tax Authority recently published the following message in the EU VAT portal:
"The new procedure for reclaiming foreign VAT will be introduced later than planned. The planned introduction from the second quarter of 2026 is not feasible. Until the new procedure takes effect, the current working method will remain in place. As an entrepreneur, you do not need to make any changes at this time."
The reason for the postponement is that the modification of the IT system for VAT requires more time than anticipated. A new implementation date is not yet known. The Tax Authority has committed to providing further information once more clarity is available.
For now, you do not need to do anything. The current procedure via the VRCA portal remains in force until the Tax Authority communicates a new date.
That said, the transition will take place at some point. And it brings two concrete considerations:
The transition to a new portal need not be an obstacle to your VAT refund, provided you take the right steps at the right time. Delta Refund Solutions is open to discussing the possibilities and will ensure a smooth transition when the new procedure comes into effect.
Feel free to contact us, we are happy to help.


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