when
When the input VAT is higher than the transaction VAT (for example during an investment or export period), the trader is entitled to a refund.
Procedure
The refund is made automatically within 30 days of submitting the report. The tax authority may delay the refund for the purpose of inspection.
Important Note: The information on this website is for general informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor before making financial decisions.