COVID-19: Fast VAT refund of the February 2020 VAT return

All submitters of monthly VAT returns – including those who do not have a monthly return permit and who are not considered ‘starter’ either – will be able to benefit from an accelerated refund of the VAT credit on their current account (with date of elaborated March 31, 2020).

• For all monthly applicants who want to benefit from this accelerated refund (starters, ‘monthly refund’ license holders and all others), the submission deadline for the February 2020 declaration will be 3 April 2020.
• This declaration must be submitted via Intervat .
• The refund will only be made if the box ‘Request refund’ is checked.
  Until April 3, 2020 , the taxpayer can submit an improvement declaration (PDF, 700.48 KB)  via Intervat to change this option.

The other basic conditions continue to apply, including:

• minimum amount 245 euros
• all returns for the current calendar year must be submitted
• the administration knows your account number for VAT refunds
• there can be no objection to this repayment (due to a third party attachment or a transfer of debt)

Instead of a refund on May 29, 2020, or even by June 30, 2020, thanks to this measure, the refund will be made by April 30, 2020 .

This credit may still be the subject of a deduction or use of another outstanding debt and of a ‘verification of VAT credit’.

Attention! This filing deadline is without prejudice to the possibility of submitting the other monthly returns from February 2020 (which do not show any credit or for which no refund is requested) until 6 April 2020.