Cases of VAT refund:
- Tax previously paid or charged on goods and services that are exported.
- Tax collected by mistake.
- Tax previously paid on buses and passenger cars if used by the licensed establishment.
- Tax borne by a non-resident person registered under the simplified supplier registration system for the purpose of conducting activities within the country.
Credit balance that has passed more than six consecutive tax periods in the following cases:
- Difference in tax category between inputs and outputs.
- Accumulation of tax on inventory in the registrant’s account.
- Sale to exempt entities legally allowed to deduct tax on inputs of taxable goods and services sold.
To access supporting documents for VAT refund, as well as questions and answers regarding VAT refund procedures, you can visit the following links:
- https://eta.gov.eg/…/files/2024-01/ETA-TAX-REFUND-DOCS.pdf
- https://eta.gov.eg/…/files/2024-01/FAQ-TAX-REFUND_0.pdf
Source: facebook.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.
