- VAT exemption for exports can be denied if the supplier knew or should have known the transaction was linked to VAT fraud in the import country.
- Deliberately undervaluing goods in customs documents is treated as participation in tax evasion.
- In such cases, the export VAT exemption is refused.
Source: leitnerleitner.hu
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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