Negative VAT return
There will be a simplification for entrepreneurs who make use of the Union scheme, non-Union scheme and import regulations for VAT returns in the Netherlands. They submit VAT returns in the identified Member State. That Member State distributes the VAT among the Member States in which the entrepreneur has made sales. Corrections for an earlier period are also processed so that the VAT return can become negative. The Member State for whom the correction has been made must settle this. The Netherlands will therefore consider a negative VAT return as a request for a refund, so that the entrepreneur does not have to request it separately.

Take note! It has been proposed that negative VAT returns must be regarded as a request for a refund with retroactive effect from 1 July 2021.