How long does a foreign VAT refund take?

Usually within four months, in some cases longer

In most cases, the refund country makes a decision on the refund within four months of receipt of the request. This period starts running as soon as the request is completely received by the refund country, not when it is submitted via the Dutch portal. If no additional information is requested and the request is in order, the decision is usually made within that four-month period.

If the refund country requests additional information — for example, further clarification on a cost item or an additional supporting document — the total period can extend to eight months from the original submission. After the decision, payment follows, and that is a separate moment: the refund country pays within ten working days after the decision period has expired or after the decision has been made. How much time actually passes in practice between submission and money in your account depends on whether additional questions are asked and how quickly they are answered. A stated refund amount remains an indication until that payment: only the decision of the refund country makes it final.

What this is based on: articles 19, 21 and 22 of Directive 2008/9

Council Directive 2008/9/EC explicitly regulates these periods. Article 19 provides that the refund country notifies the applicant of its decision within four months of receipt of the request. Article 21 provides for the possibility that the refund country requests additional data, which can extend the maximum decision period to eight months from submission. Article 22 then regulates payment: it follows within ten working days after the expiry of the applicable decision period. The Tax Administration refers on its page about requesting VAT refunds from other EU countries to the same