- New Tax Code signed on July 18, 2025, with changes effective January 1, 2026
- Significant changes to tax administration, including excess VAT refund procedures
- New rules allow use of automated tax administration tools for VAT refunds
- Right to cancel late payment interest if state funds are insufficient
- Current positive court practice on VAT refund rejections and late payment interest
- New provisions may create uncertainty in VAT refund procedures
- Taxpayers advised to apply for VAT refund by August 15, 2025
- PwC offers analysis and advice on VAT refund claims and appeals
- Deadline for VAT return for 2nd quarter 2025 is August 15, 2025
- VAT refund confirmation audit expected by December 2025
- Reporting period for VAT refund claims is up to 3 or 5 years
Source: pwc.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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