Tax return EU

VAT reclaim for products from another EU country
As an entrepreneur, you have the right to reclaim VAT for products that you have bought for your company in another EU country. Please check with your tax authorities what the procedures are in your country of residence.

VAT returns requested from Belgium and Germany, the procedure is described below.

Belgium

Export by a company with a VAT number within the EU

As a Belgian entrepreneur, you have the right to make VAT-free purchases in another EU country. This is only subject to rules. For example,
for every purchase you make, IKEA has to check that you are who you say you are, that your VAT number is still valid and that you have indeed taken the goods with you to your own country. Since we are unable to this at the checkouts, you will have to pay Dutch VAT in the store and then reclaim this via your own tax office in Belgium.

How does it work?

It is very easy to reclaim the VAT that you paid once you are back in Belgium. The body that handles this is the Federal Public Service (FPS) FINANCE and all information about this can be found on their website. Please note that you will need an invoice for purchases of more than 1000.-. You can collect this invoice from customer service in store. For purchases under 1000.-, you do not have to submit an invoice.

Not having any luck in your own country? Then contact the Team Grensoverschrijdend Werken en Ondernemen (Team GWO) [Cross-border working and entrepreneurship team], an initiative in which Dutch, Belgian and German tax authorities work together and can answer all your questions.

Deutschland

Export durch ein Unternehmen mit einer USt-IdNr. innerhalb der EU

Als deutscher Unternehmer sind Sie berechtigt, in einem anderen EU-Land umsatzsteuerfrei einzukaufen. Das unterliegt jedoch ein paar Regeln. So muss IKEA vor jedem Ankauf, den Sie tätigen, Ihre Identität überprüfen und kontrollieren, ob Ihre Umsatzsteuer-Identifikationsnummer noch gültig ist und ob Sie die Waren tatsächlich in Ihr eigenes Land mitgenommen haben. Da wir dies an der Kasse nicht machen können, müssen Sie im Laden die niederländische Umsatzsteuer bezahlen, die Sie anschließend mithilfe Ihres eigenen Finanzamts in Deutschland zurückfordern können.

Wie funktioniert das?

Die Rückforderung Ihrer bezahlten Umsatzsteuer in Deutschland ist
sehr einfach. Die dafür zuständige Instanz ist das
Bundeszentralamt für Steuern (BZSt) und alle Informationen
darüber sind auf folgender Website zu finden. Bitte beachten Sie, dass Sie bei Anschaffungen über
1.000 Euro eine Rechnung benötigen. Diese erhalten
Sie beim Kundenservice. Für Ankäufe unter 1.000 Euro müssen Sie keine Rechnung einreichen.

Kommen Sie in Ihrem eigenen Land nicht weiter? Setzen Sie sich dann mit dem Team für grenzüberschreitende Arbeit und unternehmerische Tätigkeiten (Team GWO) in Verbindung eine Initiative, in der niederländische, belgische und deutsche Finanzämter zusammenarbeiten und alle Ihre Fragen beantworten können!

Purchase of goods by military personnel resident in the EU

A minimum purchase amount of 45.- including VAT per item applies. Following purchase and payment at the checkout (including VAT), you can obtain a Customs Tax Invoice from customer service. You then have the purchase receipt stamped at your military base for approval.

For VAT refunds, we work together with vatfree.com, which checks the data and ensures that the VAT is refunded. They charge a fee for this. More information about this can be found on www.vatfree.com.

You can therefore declare the purchase receipt via www.vatfree.com or send it by post to vatfree.com – P.O. Box 75605 – 1118 ZR – Schiphol – The Netherlands. Vatfree.com will process your application further. If you have any questions about this, please send a message to: [email protected].

Purchase of goods by diplomats living within the EU

A minimum purchase amount of 225.- including VAT applies. Following purchase and payment, you can request an OB100 form from the Tax Authorities and submit it to the embassy. The embassy will complete the form and sign it for approval. For a VAT refund, the form must be submitted to the Tax and Customs Administration Haaglanden together with the purchase receipt. The Tax and Customs Administration will deal with the request and will refund the VAT directly to you.

Export from the EU by a private individual with a fixed address outside the EU

A minimum purchase amount of 50.- including VAT applies. Following purchase and payment at the checkout, you can take a vatfree.com form with you and have your purchase receipt stamped by customs.