The Court Directions and the Sales Tax Directives for You

The Supreme Court ruled that a request for a refund of VAT in connection with the purchase of solar panels had been made on time. This judgment is not only important for the purchase of solar panels. On the basis of this judgment, starting entrepreneurs can still request a VAT refund in certain cases.

The Supreme Court has established that the obligation to request the issuance of a VAT return form in good time only applies if you have to pay VAT. You must make this request no later than one month after the end of the declaration period (month or quarter) for which the VAT is due. However, if a return follows from the declaration, this period of one month does not apply. In that case you can also request a tax return form at a later time. If you subsequently submit the declaration within the period set by the inspector, the request for a refund has been made on time.

Starting entrepreneurs

The judgment of the Supreme Court is important for all starting entrepreneurs who have requested too late to issue a sales tax return form from which a refund would follow. On the basis of this judgment, they can still submit a request for a refund of VAT. This also applies to private individuals who have forgotten to reclaim the sales tax on their solar panels. The Tax and Customs Administration has made a separate application form available for this group. Now how to calculate sales tax? Understand the best right here.

Five-year term

Although the Supreme Court ruled that in the case of a request for a refund, there is no legal term for the request for a tax return, the tax authorities set a term of five years. The Tax and Customs Administration has made it known that requests for a tax return form must still be made before 31 December 2017, if the solar panels were purchased in 2012. If the purchase took place in 2013, you must submit the request no later than 2018. This term appears to be based on a recent judgment of the European Court of Justice.

  • The Financial Shared Service Center (FSSC) takes care of the complete creditors administration of the University of Groningen. When you send an invoice to the University of Groningen, it is important that you send a number of specific data and use correct addressing for a quick and correct handling.
  • Unfortunately, we cannot process invoices that do not meet the following conditions and we will return them.

In addition to the legal requirements, it is important that the following specific information is stated on invoices. This concerns the following data:

  • order / order number or reference (mandatory, 9-digit or 6-digit)
  • VAT number of the University of Groningen: NL001932706B01 (if company abroad)


The order or order number can be found on the purchase order that you have received from us. If you have not received it, always ask the ordering party for a reference (cost center 9-digit or project number 6-digit) and state this clearly on the invoice.