Skip to main content
Practical manual VAT 2024.

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 the VAT requested in an application relating to a repayment 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.