Reduction of the amounts for domestic VAT refund

Royal Decree on the reduction of the minimum amounts for domestic VAT to the level used for the VAT refund to taxable persons established in a EU Member State other than the EU Member State of the refund.

– EUR 50 if the refund is requested in the periodical declaration relating to the last return period of the calendar year
– EUR 400 if the refund is requested in the periodic declaration relating to each of the first three calendar quarters by a quarterly supplier;
– EUR 400 if the refund is requested in the last monthly periodical return of a calendar quarter by a monthly declarant;
– EUR 50 if the refund is requested in the monthly periodic declaration by a monthly declarant who is authorised to make monthly refunds;
– EUR 50 if the refund is requested in the monthly periodic declaration within twenty-four months of the date on which the monthly declarant-starter commenced economic activity.

Source ejustice

---

---