How can I reclaim VAT on starting costs for my business?

  • KVK Editors
  • How to
  • 7 October 2025
  • Edited 24 October 2025
  • 1 min
  • Starting
  • Finance

Are you starting your own business? Then you might be spending money on it even before you have registered with KVK. Costs for a laptop, tools, or training, for example. The VAT you pay on these expenses can be deducted from your VAT return. This article explains how to reclaim VAT on costs you make before you start your business.

What do you need to do and arrange when starting a business?

Find out with the 'Personal to-do list' on Business.gov.nl. Answer the questions and see the steps that are important in your situation.

Create your personal list

The Netherlands Tax Administration (Belastingdienst) calls VAT on purchases for your business input tax. You can reclaim this in your VAT return.

How does reclaiming VAT work?

You cannot reclaim the VAT on your purchases until you have received a VAT identification number (VAT ID) from the Tax Administration. You will receive a VAT ID around 2 weeks after registering with KVK. In your first VAT return, you reclaim the VAT you paid before you started your business and the VAT you paid after you started. Reclaiming VAT is also known as VAT deduction.

Only if you are registered for VAT

Note: you can only deduct VAT if you also charge VAT on what you sell. Do you use the Small Businesses Scheme (KOR)? Then you do not pay VAT and cannot reclaim VAT.

Which costs can you deduct?

You can only only reclaim VAT on items or services you buy for your business. If you buy something you also use privately, you usually cannot deduct the VAT for that.

You can deductYou cannot deduct
Work laptopClothing (only protective workwear is allowed)
Course or training for your businessDriving licence
Registration KVKGifts for family or friends

Not sure? Ask your accountant or bookkeeper for advice. Or ask yourself, would I buy this even if I were not starting a business? If the answer is yes, then you are probably not allowed to deduct the costs.

What do I need to reclaim VAT?

Keep all receipts and bills. Make sure they always show these details:

  • the date on which you bought the product or service
  • the name of the seller
  • your name or the name of your business
  • a description of what you bought
  • the price
  • the amount of VAT you paid

There are also other tax benefits. You can deduct the starting cost of some products or services from your profit on your income tax return.

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