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
