VAT Budget Reimbursement: Does the 1095-Day Limitation Apply to Taxpayers?

The 1095-day statute of limitations does not restrict a taxpayer’s right to claim VAT budget reimbursement.
Taxpayers can include the remaining negative VAT amount for reimbursement until it is fully settled, regardless of the expiration of the statute of limitations.
The rules of the Civil Code and Tax Code regarding limitation periods do not apply to the VAT reimbursement procedure, which is regulated by Article 200 of the Tax Code.
VAT reimbursement is allowed if the VAT amounts forming the negative balance were actually paid to suppliers.
The taxpayer must submit a tax declaration and a reimbursement application to the tax authority to claim the refund.

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.