The short answer
You can claim VAT refunds from France for your business if, as a Dutch VAT-registered entrepreneur, you incur business expenses there on which French VAT has been charged, and you do not already offset that VAT in another way. Think of drivers refuelling at a French petrol station, an installer staying overnight for a job in Lyon, or a seller with a stand at a trade fair in Paris. Directive 2008/9 then gives you the right to claim that VAT back through the Dutch tax authority's portal.
This is therefore not a separate scheme for certain sectors, but rather a question of whether French VAT has actually been paid on business expenses. If your business has no activity in or towards France, there is nothing to claim back. If you are unsure whether your situation falls within this scope, the calculator provides an indication in a few questions of what applies to you.
When does this affect your business
The most common situation is transport and logistics: lorries driving through France or loading and unloading there pay tolls and buy diesel along the way. Both items contain French VAT, and as a Dutch entrepreneur you cannot deduct that VAT in your own tax return. The same applies to installation and construction companies working temporarily in France: hotel stays, materials purchased on site, and sometimes equipment rental.
Businesses with stands at French trade fairs also often qualify. Stand fees, catering at the fair and associated overnight stays are usually subject to French VAT, and these costs add up quickly. Further examples include businesses with representatives who regularly visit customers in France and refuel, park or stay overnight in the process. In all these cases, the core is the same: there is a French invoice or receipt with French VAT, and the business is established in the Netherlands and is VAT-registered.
When does this not affect your business, or not yet
There are a few situations in which this route does not apply. If your business operates exclusively within the Netherlands and has no French expenses, there is simply nothing to claim back. Businesses that are fully exempt from VAT, and therefore have no right to input tax deduction anyway, cannot claim back this French VAT; the right to refund is linked to the right to deduction in the Netherlands.
Another exception: if your business has its own French VAT registration number in France, for example because you supply goods or provide services there for which local registration is required, the settlement of French VAT takes place via the regular French tax return and not via this refund procedure. That is a different route, with different rules, and is outside the scope of what is covered here.
Furthermore, the procedure only applies to businesses established in the Netherlands. If your company is located elsewhere in the EU, the refund is processed through that country's portal, not through the Dutch tax authority.
What if you are a bit of both
Many businesses do not fit neatly into one category. An installation company, for example, usually works in the Netherlands but has a project in France a few times a year. Or a trading company exhibits at a French trade fair once a year and never otherwise. In such cases, the rule is: every French receipt with French VAT counts, regardless of how often it occurs. It is not a matter of having 'enough' French activity, but of actually incurred costs.
It is worth reviewing this per financial year rather than per individual project, as refund requests are submitted per period and there are minimum thresholds for smaller claims. What exactly falls under this and how the process works is set out in the page on reclaiming VAT by situation.
Check for yourself whether this applies to you
The fastest way to find out if this affects your business is not to guess but to calculate. Fill in the calculator and you'll immediately see an indication in euros of what might be left unclaimed. If you first want to know how the entire process works, from receipt to payment, read how the submission to payment process works. And if your question isn't covered there, you'll find more examples in frequently asked questions about VAT recovery.