How much?

  • If the refund application relates to a refund period of less than one calendar year but not less than three months, the amount of VAT for which a refund is applied for may not be less than EUR 400 or the equivalent in national currency.
  • If the refund application relates to a refund period of a calendar year or the remainder of a calendar year, the amount of VAT may not be less than EUR 50 or the equivalent in national currency.
  • When a taxable person not established in the MSR carries out in the MSE both transactions giving rise to a right of deduction and transactions not giving rise to a right of deduction in that Member State, only such proportion of the refundable VAT may be refunded by the MSR as is attributable to the former transactions in accordance with the rules of proportional deduction contemplated in Article 173 of the VAT Directive as applied by the MSE.


How Much

What are the equivalents in national currency of the above limits?

The refund limits expressed in the national currency of each Member State can be checked in Country Information > Member State of Refund > Information > Minimum calendar year / Minimum less calendar year, more 3 months


What happens when the deduction proportion is adjusted?

If subsequent to the submission of the refund application the deductible proportion is adjusted, the applicant shall make a correction to the amount applied for or already refunded.

The correction shall be made in a refund application during the calendar year following the refund period in question or, if the applicant makes no refund applications during that calendar year, by submitting a separate declaration via the electronic portal established by the MSE.

The MSR shall take into account as a decrease or increase of the amount of the refund any correction made concerning a previous refund application or, where a separate declaration is submitted, in the form of separate payment or recovery.


Which transactions are not deductible in the MSE, thus making obligatory the use of the prorrata rule?

Member States determine the conditions for the deduction of VAT. You can check these conditions in Country Information > Member State of Establishment > Non Refundable VAT


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