# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 183

Extent: E+W+S+N.I.

Where, for a given tax period, the amount of deductions exceeds the amount of VAT due, the Member States may, in accordance with conditions which they shall determine, either make a refund or carry the excess forward to the following period.
However, Member States may refuse to refund or carry forward if the amount of the excess is insignificant.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/183 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-183
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.