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VAT practical manual 2021.

Deadline and minimum amount to request a refund

1. Refund request deadline

The deadline for submitting a refund request will end on September 30 following the calendar year in which the fees were 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 a calendar year or to the remaining part of a calendar year, the amount of the Tax requested may not be less than 50 euros.