axpayers may claim VAT refunds
- in their annual VAT return
- or by submitting a quarterly claim (VAT TR form) for each of the three quarters of the year.
The annual VAT return and the quarterly refund application may be submitted directly by the taxpayer or through an authorised intermediary, without providing any additional documents. The refund may be assigned to a third party.
For non-resident entities that have appointed a tax representative in accordance with Article 17(3) of Presidential Decree No 633 of 1972, the VAT refund can be claimed by the representative. The refund can be paid to the tax representative.
Source
