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VAT practical manual 2021.

Deadline and minimum amount to request a refund

1. Return request period

The deadline for submitting the refund request will end on September 30 following the calendar year in which the fees have been paid.

2. Minimum amount of the refund request

The amount of VAT requested in a request relating to a refund period of less than one calendar year, but not less than three months, may not be less than 400 euros.

If the refund request refers to a refund period of one calendar year or the remaining part of a calendar year, the amount of the Tax requested may not be less than 50 euros.