{"id":14317,"date":"2022-08-28T19:11:12","date_gmt":"2022-08-28T19:11:12","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=14317"},"modified":"2022-08-28T19:11:13","modified_gmt":"2022-08-28T19:11:13","slug":"vat-refund","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/rimbursimi-i-tvsh-se\/","title":{"rendered":"VAT refund."},"content":{"rendered":"

The VAT credit balance is the difference between the VAT calculated on supplies made by the taxpayer and the VAT deductible on supplies received by him during a tax period.<\/p>\n\n\n\n

Taxpayers who have a VAT credit surplus may request a refund under the conditions set forth in the Law. \u201cFor VAT\u201d<\/a> and procedures in The instruction of the Minister of Finance.<\/a><\/p>\n\n\n\n

The emergence of the right to refund VAT credit surpluses<\/h3>\n\n\n\n

Taxpayers have the right to request a VAT refund when:<\/p>\n\n\n\n

1. to have carried a credit balance for three consecutive months and<\/p>

2. The amount of VAT requested for refund is greater than 400,000 lek\u00eb.<\/p><\/blockquote>\n\n\n\n

For exporters, the number of tax periods for which they have a credit surplus is not a requirement; only that the surplus exceed 400,000 lek\u00eb.<\/p><\/blockquote>\n\n\n\n

Deadlines for processing VAT refunds<\/h3>\n\n\n\n
  1. For exporting taxpayers, within 30 days from the date the request is submitted.<\/li>
  2. For taxpayers not classified as exporters, within 60 days from the date the request is submitted.<\/li><\/ol>\n\n\n\n

    Reimbursement Request Form<\/h3>\n\n\n\n

    The taxpayer must electronically complete the \u201cRequest for Refund,\u201d displayed in the \u201cAccounting\u201d submenu, through his account in the tax system. Next, the taxpayer must click on the \u201cCreate a New Refund Request\u201d link to proceed with filling out the required form.<\/p>\n\n\n\n

    \"\"
    Note from AlProfit Consult<\/figcaption><\/figure>\n\n\n\n

    Once completed, it must be printed and mailed to the VAT Reimbursement Directorate at General Directorate of Taxes.<\/a><\/p>\n\n\n\n

    Preliminary verification of reimbursement requests<\/h3>\n\n\n\n

    The taxpayer's request for a VAT credit surplus refund is subject to a preliminary verification process regarding:<\/p>\n\n\n\n

    1. The conformity of the amount requested for reimbursement on the \u201cReimbursement Request\u201d form with the amount of deductible VAT as shown on the taxpayer's account.<\/li>
    2. The fulfillment of the legal criteria for reimbursement, which relate to:<\/li><\/ol>\n\n\n\n