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  • Writer's pictureDavid Bultreys

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.

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