Declarative VAT refund procedure: in which cases a bank guarantee is not required

As part of anti-sanction measures for the tax periods of 2022 and 2023, a number of taxpayers are provided with the right to apply the declarative procedure for VAT refunds ( Federal Law of March 26, 2022 No. 67-FZ ). This applies to those who, as of the date of submission of the application for the application of the specified procedure, are not in the process of reorganization or liquidation and proceedings have not been initiated against them in an insolvency (bankruptcy) case ( subparagraph 8, paragraph 2, article 176.1 of the Tax Code ).



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