To protect tax authority interests in high-risk situations, a guarantee may be required. Taxpayers can request a VAT credit refund under specific conditions, and in some cases, these tax authority interests must be secured through particular methods. The chosen guarantee method can be changed within defined time limits. Notably, VAT refunds up to €30,000 can be obtained without any additional formalities beyond the annual tax declaration.
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.
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