Uni 09-05-2022 - Adjusted declaration for the case of returned VAT of refunded exported goods

Official letter 1353/CTBNI-TTHT about the adjusted declaration for the case of returned VAT refunded exported goods:

In case the Company exports goods, has declared and received a refund of input VAT on exported goods by the tax authority, then the foreign customer will return the exported goods due to failure to comply with regulations. If the requirements are met, the Company shall make an additional declaration of the VAT declaration of the tax period declared for the export of goods, and at the same time, the Company shall return the refunded VAT amount corresponding to the value of exported goods. returned and late payment according to regulations.