S.L. 406.10 Art. 17Minimum refund amounts.

(1) 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 fpur hundred euro (€400).

(2) 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 fifty euro (€50).