- Subject who ceases activity can request refund of annual VAT credit
- No minimum limit of 2,582.28 euros for this type of refund
- Refunds are only processed by the Revenue Agency
- Request is subject to ordinary ten-year prescription term
- Some situations raise significant interpretative doubts regarding this type of VAT refund
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
