Refund of foreign VAT as Belgian company? – Strict deadline on 30 September 2026

Have you not yet reclaimed your foreign VAT and are you established in Belgium? Then do it quickly because the deadline of 30 September 2026 is approaching. We provide you with a brief overview of the steps you need to follow to apply for VAT refunds from other European member states. The requirements, deadlines, minimum amounts, and how to submit your applications can be found below. 

In which country should I request a refund of foreign VAT? 

Did you pay VAT on expenses you incurred in another member state of the European Union, such as fuel costs or costs for scholarships? If you are registered for VAT in the member state concerned, you will in principle have to apply for the refund via a local VAT return. If, on the other hand, your company is not (or should not be) registered with the VAT authorities of that member state, you can apply for the VAT refund via the Belgian Intervat portal, i.e. via ‘VAT refund’. It is advisable to submit a separate application for each member state. 

When do I request a refund of foreign VAT via Intervat? 

You can apply for a VAT refund for a calendar year up to 30 September of the following year. For example; for invoices from 2025 you can request a refund until 30 September 2026. 

You may submit your application from the first day after the period for which the refund applies. For example, an application for the period from 1 January 2026 to 31 August 2026 can be submitted from 1 September 2026. 

How many applications can I submit each year? What is the minimum amount? 

The period covered by your application must in principle include a period of at least three months or a full calendar year (12 months). However, refund applications may relate to a period of less than three months if that period relates to the remainder of a calendar year. Suppose you submit the first application for the period from 1 January to 30 October, then the second application may cover the period from 1 November to 31 December (2 months). 

If your application covers a period of three months, the minimum amount per member state is €400. For an application covering a full calendar year or the remainder of a calendar year, the minimum amount is €50 per member state. If the balance to be refunded is less than €50 after processing the application, no refund will be made. 

What is the deadline for refund? 

The refund will be made by the member state where you paid the VAT. You send your application via Intervat and Belgium forwards it to the member state in question. The member state in question then has four months from the date of receipt of the application. This period can be extended to six or eight months if they request additional information. Once a decision has been made (and it is positive), the amount will be refunded within 10 working days. Please note that foreign deduction restrictions may result in your refund request being (partially) rejected. 

Would you like more information or would you like help with the refund of foreign VAT? Our specialists at Van Havermaet are happy to help you! Contact us immediately with your questions.