Businesses that make taxable supplies are entitled to recover Dutch VAT incurred on expenditure (known as 'input VAT') used for the purpose of making these taxable supplies other than those items that are specifically blocked.
Businesses that make only exempt supplies cannot recover input VAT. Businesses that make both taxable and exempt supplies can partly recover input VAT (explained further below in 33.37) other than those items that are specifically blocked.
VAT incurred on the following items of expenditure is specifically blocked and therefore cannot be recovered:
- Ìý
•ÌýÌýÌýÌý Business entertaining.
- Ìý
•ÌýÌýÌýÌý Business gifts costing over €227 (including VAT) per recipient per annum if the recipient is not able
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Web page updated on 17 Mar 2025 16:37