- Only taxpayers who comply with the Tax Code rules can claim VAT refunds.
- Refunds occur when the calculated amount is negative and can reduce tax debt or be refunded upon request.
- Companies under economic sanctions or involved in first-time housing supply cannot receive refunds.
- Taxpayers must submit a VAT declaration and refund request to claim a refund.
- Refunds are processed in the order of submitted requests.
Source: news.dtkt.ua
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.
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