How to reclaim VAT (btw teruggave) as a freelancer

Here's a simple fact: you charge VAT to your customers, but you also pay VAT on your own business costs. The difference is what you owe the Belastingdienst — or what they owe you. This guide explains how to claim back the VAT you've paid (called voorbelasting or input VAT), when you actually get refunded, and how it all works in your quarterly return.

What voorbelasting is#

Voorbelasting (input VAT) is the VAT you pay on your business purchases. When you buy a laptop for €1,000 with 21% VAT, you pay €210 in VAT. That €210 is your voorbelasting.

Because VAT is a tax on added value, not profit, you can reclaim it. You're not supposed to bear the cost of VAT on your business inputs — your customer ultimately does (unless they can reclaim it too, which happens in B2B). So you can deduct the voorbelasting from the VAT you collected from your customers.

What costs can you claim back?#

You can reclaim VAT on almost any business expense — but only if it's truly a business expense. The test is simple: Is this cost necessary for running your business? If yes, the VAT is deductible.

• Software subscriptions and licenses (SaaS, apps, Microsoft 365)
• Business equipment (laptop, camera, microphone, desk)
• Contractor invoices and freelancer payments
• Co-working space and office rent
• Professional development (courses, training, books)
• Travel for business (flights, hotels, train tickets)
• Phone and internet (business portion)
• Accountant or tax advisor fees
• Website hosting and domain names
• Supplies and materials for your work

The VAT on any of these can be deducted in the quarter when you paid the invoice.

What you cannot claim back#

Mixed-use costs (partly business, partly private)#

If you buy something used for both business and private purposes, you can only deduct the business portion.

Example: You buy a laptop for €1,000. You use it 70% for business, 30% for personal gaming.

• Total VAT: €210
• Deductible VAT: €210 × 70% = €147
• Personal VAT (not deductible): €210 × 30% = €63

You claim back €147 in your VAT return, not the full €210.

Example: You work from home. You can't deduct the VAT on rent, utilities, or building maintenance (see the home office deduction for the strict rules). But you can deduct the VAT on office furniture, a desk lamp, or a monitor because those are directly for your work.

When do you actually get a refund?#

There are two scenarios:

1. Quarterly return nets to a refund (common)#

In a typical quarter, you charge less VAT to your customers than you paid in voorbelasting. This happens when:

• You had a big investment quarter (bought equipment, hired contractors)
• Your business is in a growth phase with high costs relative to revenue

Example Q2 return:

• VAT you charged customers: €1,200
• VAT you paid on business costs: €1,500
• Net result: €1,500 − €1,200 = €300 refund

You file your return, and the Belastingdienst sends you €300. No extra step needed — it's automatic.

2. You request a refund (less common, but possible)#

If you're owed a refund and you don't want to wait for the next quarter's return, you can file a separate refund request (teruggaafaanvraag). This is useful if:

• You're starting up and have large pre-start costs (office setup, equipment) with minimal revenue yet
• You've made a large investment in a single month and want the cash back immediately

A refund request is processed faster (usually within weeks) than waiting for your next quarterly return. But it's more paperwork, and many freelancers just let the refund flow through the normal return.

How to claim it in your quarterly return#

Your quarterly VAT return has a dedicated box (rubriek) for voorbelasting. When you file:

1. List the VAT you charged (at 21%, 9%, and 0% as applicable)
2. Enter the voorbelasting in the designated box (usually rubriek 5b: "deductible input VAT")
3. The system calculates the net (VAT charged minus voorbelasting)
4. If the net is negative (you paid more than you collected), you get a refund

The Mijn Belastingdienst system walks you through this field by field. If you use invoicing or bookkeeping software, it often pre-fills these boxes based on your tagged transactions.

Documentation you need to keep#

To claim voorbelasting, you must have proof of the cost and the VAT. Keep:

• Invoices from your suppliers (with their name, your name, VAT breakdown, date, amount)
• Receipts for smaller purchases
• Proof of payment (bank statement, credit card slip) — ideally matching the invoice date
• Import documents if goods came from abroad (customs paperwork)

The Belastingdienst can audit you and ask for evidence. If you can't produce the invoice, you lose the deduction. Keep these for at least 7 years (or 10 years for property-related costs).

If you're under the KOR (small business scheme)#

If you've opted into the KOR (kleineondernemersregeling, small business exemption) because your turnover is under €20,000:

• You charge no VAT on your invoices
• You cannot reclaim voorbelasting

It's a trade-off. You avoid collecting and remitting VAT, but you lose the deduction. Most freelancers with B2B clients stay out of KOR to keep the valuable voorbelasting deduction.

Common pitfalls#

• Forgetting to tag invoices: If your bookkeeping isn't tagged with VAT rates, you'll scramble at quarter-end. Set it up from day one.
• Claiming private costs as business: Auditors flag sudden, suspicious deductions. Stick to genuine business expenses.
• Not keeping invoices: If you lose the invoice, you lose the deduction — even if you have the bank statement. Keep originals.
• Mixing personal and business on one invoice: If a supplier issues you one invoice for a mixed batch (office supplies + personal items), separate them on your accounting. You can only claim the business portion.

Frequently asked questions#

Voorbelasting is one of the biggest financial advantages of being registered for VAT — you get back the VAT you paid on business costs. Claiming it correctly, and keeping evidence, is straightforward once you have a system. The quarterly return nets it automatically, or you can request a separate refund if you need the cash sooner. Either way, don't leave money on the table. ZZP Belasting tracks all your business expenses and calculates voorbelasting automatically, so you claim every euro you're entitled to.

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