Since 2026 the process for refunding excess VAT will be simplified!

 The new Tax Code introduces an accelerated VAT refund procedure for all exporters.

A refund can be processed without an  audit in just 15 working days.

         Condition:

           -  No outstanding tax notifications from tax authorities;

           - Export ≥ 50% from turnover;

           -  the confirmed amount to be refunded for the last 12 months.

 A tax risk management system is applied reducing risks and ensuring the interests of both parties are respected..

What will change:

The number of exporters eligible for a simplified refund will increase by more than 20 times (from 40-50 to 1000+ companies).

            Return periods are shortened:         

          - for inspections – from 75 to 55 days,

          - start point – a month earlier.

         This will allow export-oriented companies to access their funds faster and increase capital turnover.