Companies which perform activities in the Netherlands that are subject to VAT, must report them to the Dutch Tax and Customs Administration. They will issue you with a VAT identification number. As a foreign company, you can also use this number to perform intra-Community transactions from and with the Netherlands. A foreign company may also only incur expenses in the Netherlands, without any return or any goods or services being delivered to a Dutch company. Under these circumstances, a foreign company has the right to have their VAT refunded.