Up until 2022 it was allowed, in the Netherlands, to settle the duty paid returns in the monthly declaration. As of January 1st 2023 this is no-longer allowed - a separate request for a refund is to be submitted on the site of the Tax Authorities.

 

There are two additional reasons for the current refund request, namely:

• Duty paid stock entries in a tax warehouse

• Stock entries into an establishment for non-alcoholic beverages for which consumption tax has already been paid