A request thereto should be made in the February 2020 VAT return by 3 April 2020 at the latest (i.e. by ticking the box “ask for a VAT refund“).
To qualify for the refund, the following conditions apply:
- The VAT credit position should amount to at least EUR 245;
- All VAT returns for the current calendar year must be submitted;
- The VAT authorities know the bank account details of the company requesting the refund
- There is no opposition to this refund (e.g. due to a transfer of debt or garnishment)
- The VAT returns has to be submitted in INTERVAT
- In this VAT return, the box “Aanvraag tot terugbetaling” / “Demande de restitution” should be ticked.
In case the February 2020 VAT return is already filed, and the refund request box was not ticked, then a corrective VAT return (with said box ticked) can be filed in INTERVAT by 3 April 2020 the latest.
If you have any questions on this subject, please contact the authors of this article.