WHO may refund VAT?
a taxable person not established in territory of the country
does have neither seat nor fixed establishment, nor has supllied goods and services in that country with exception of transport and ancillary services related to export and import of goods and services where VAT is payable solely by the customer
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What is VAT?
VAT is a tax levied on the sale of goods and services, and is a cost ultimately borne by consumers.
