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Guidance on VAT refund procedures

Circular 2022/C/99 includes first commentary for the modified value added tax (VAT) refund procedures as provided in Royal Decree nr. 56 of 10 April 2022 regarding VAT refunds to VAT-taxable persons established in another EU Member State than the EU Member State of refund, and to non-EU established taxable persons.

Source: KPMG

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