- Refund of VAT applies to previously paid tax on exported goods and services
- Refund for tax collected by mistake
- Refund for tax paid on buses and passenger cars if used for the licensed activity of the establishment
- Refund for tax borne by a non-resident registered under the simplified supplier registration system for activities within the country
- Credit balance exceeding six consecutive tax periods in cases of tax rate differences between inputs and outputs, tax accumulation on inventory, and sales to exempt entities allowed to deduct tax on taxable goods and services inputs
- Supporting documents and FAQs for VAT refund procedures are available online
Source: facebook.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.