Memorandum_en
Refund of Value Added Tax

If the input tax in a given tax period is higher than the amount of tax assessed on the trade, the difference shall be refunded to the taxpayer on the basis of his request stated in the tax return.

If the taxpayer does not express such request, the difference is transmitted as advance to the next tax period.

Tax refund deadline is 30 days after the date of submitting the tax return.

 
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