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VAT refunds to non-residents

Frequently asked questions on claiming a refund of input VAT in a State other than the State of establishment (VAT Refund)

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Application period, amount and deadline

  1. The request may relate to:

    • a period of no more than one calendar year and no less than three months.

    • a period of less than three months where said period constitutes the rest of the calendar year.

    Upon filing a refund application referring to a specific period, any invoices not included therein shall be included in a separate annual application.

  2. The total amount of the tax payments entered in the request for refund may be no less than:

    • €400 if the request for refund relates to a refund period of less than one calendar year, but no less than three months.

    • €50 if the request for refund relates to a refund period of one calendar year or to the remaining part of a calendar year.

  3. The deadline for submitting a refund request will begin on the day following the end of the period to which the request refers and will end on September 30 following the calendar year in which the instalments to which it refers were paid.