- Foreign taxable persons must apply the input VAT refund procedure if all requirements are met
- Previous use of assessment procedure does not exempt foreign taxable persons from applying for refund
- Annual VAT return submission does not count as application for refund procedure
Source: info.leitnerleitner.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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