What is the deadline for VAT refunds?

When does a company receive its VAT refund?

Conditions for receiving a refund :

1. the VAT return is submitted within the required timeframe;

2. the account number of the business is known to the administration;

3. reaching the minimum amount required;

4. tick the refund application in the VAT return.

If the conditions are not met, the amount will be carried over to the next period.

Minimum amounts and final refund dates :

• Quarterly filers :

VAT return period	Minimum amount required	Last date for repayment
First quarter	400 €	30th June of the current calendar year
Second quarter	​400 €	30th September of the current calendar year
Third quarter	​400 €	31th December of the current calendar year
Fourth quarter	​50 €	31th March of the following calendar year

• Monthly depositors :

VAT return period	Minimum amount required	Last date for repayment
January-March	​400 €	30th June of the current calendar year
​April-June	​400 €	30th September of the current calendar year
​July-September	​400 €	31th December of the current calendar year
​October-December	​50 €	31th March of the following calendar year

Special regime :

There is a special scheme for monthly filers with an authorisation.

Minimum amount required : €50 per month/VAT reporting period

Last date for reimbursement : the last day of the second month following the month of the VAT reporting period

Ambre Vanhorebeek, David Bultreys.