Deadline and minimum amount to request a refund

1.Refund application deadline

The deadline for submitting the refund application is 30 September following the calendar year in which the contributions were borne.

2.Minimum amount of the refund claim

The amount of VAT requested in an application 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 application relates to a refund period of a calendar year or the remaining part of a calendar year, the amount of tax claimed may not be less than 50 euros.