Tourists from outside the European Union get back more VAT over goods bought in the Netherlands. This is laid down in a Ministerial Decree that becomes effective on 1 September. Tourists from non-EU countries who purchase goods in the Netherlands can get back the VAT over their purchases as from now if these exceed € 50 euro. Currently, the threshold is € 136.
What remains is an obligation for the tourist to show the invoice for the purchases to Customs. If Customs subsequently establishes that the goods will actually leave the European Union, the tourist can get back the VAT on the basis of the stamped invoice.
This relaxing of the rules for VAT refunds for tourists from outside the European Union is part of a series of simplifications and relaxations submitted to the Dutch Lower House before the summer holidays. The major part of the other proposals, also known as the “Purple Crocodile” legislative proposal, is expected to become effective on 1 January 2007.