During the state of emergency and for a period of 30 days after, VAT refunds will be made based on a subsequent tax inspection, noting that there are some exceptions to this temporary rule.
For the VAT refunds carried out during this period, the tax authorities will decide where future tax inspection is needed, based on a risk analysis.
This temporary rule on reimbursement does not apply to: (i) applications for reimbursement for which, until April 16, 2020, the fiscal inspection has begun, (ii) the requests of taxpayers who are registered in the Fiscal Record with fiscal crimes, the ones in respect of which the voluntary liquidation procedure was initiated or the insolvency procedure was opened. Also the rule does not apply to the taxpayer’s requests on which the tax authorities, based on the information held, find that there is a risk of undue reimbursment.