VAT reimbursement (Article 66 of the FL 2025, amending Article 50 quinquies of the Turnover Code)
The new law adds an obligation to simultaneously file VAT credit reimbursement requests and cessation balance sheets in case of business cessation.
Competent authorities must provide and communicate well-founded (justified) decisions to taxpayers.
Taxpayers may contest decisions regarding reimbursement requests. The contestation period ends on the last day of the fourth month following the decision’s notification.
Source Orbitax
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