The Dutch Tax Department released Decree No. 2022-173774 which explains the requirements for VAT refunds due to price reductions in connection with the temporary lower energy VAT rate of 9% (from 21%). The decree approves that the refund provision for energy suppliers takes effect retroactively from 1 July 2022.
This approval is subject to the following conditions:
Source: zoek.officielebekendmakingen.nl