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Government Clarifies VAT Refund Provision for Discounts in Connection to VAT reduced rate to Energy

The decree approves that the refund provision for energy suppliers takes effect retroactively from 1 July 2022, if:

  • the energy supplier who wishes to apply for this refund provision follows the same course of conduct for all his contracts; and‎
  • ‎if the application of the approval has been chosen, the energy supplier is bound by this choice until the end of the contract in which a discount is provided for.‎

Source: GVC

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