Overview of VAT refunds

This table provides a breakdown of cash refunds that are kept separate for the calculation of “pure VAT”, as indicated in the general notes to the federal budget. ‘Pure VAT’ represents the difference between gross VAT collected and VAT refunds. The figure is given on an annual basis and in thousands of euros. Note: refunds and corrections made by the General Administration of Customs and Excise (AGD & A) are indicated as a memorandum but are not included in the total. As usual, they are already deducted from the pure gross VAT collected by AGD & A.