- New regulation on VAT refund for depreciable economic assets introduced.
- VAT refund calculation now based on a specific ratio method.
- Direct acquisitions without VAT cannot claim refunds.
- Periodic tracking and cumulative calculation required for each period.
- Underpaid shares cannot be compensated in later periods.
Source: kpmgvergi.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.
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