In order to ensure that the taxpayers can timely collect and submit the necessary documentation for VAT refund during the pandemic of Covid19, the deadline for submission of VAT refund requests is extended for the following taxpayers:
- for foreign entities and humanitarian organizations the deadline for submission of VAT refund request for 2019 is extended from 30 June 2020 to 30 September 2020;
- for traditional churches and religious groups the deadline for submission of VAT refund request for calendar quoter for April-June 2020 is extended to 30 September 2020;
- for diplomatic and consular establishments, as well as international organizations, the deadline for submission of VAT refund request for calendar quoter for April-June 2020 is extended to 30 September 2020.
The deadline for submission of VAT refund requests is prescribed in the Rulebook on changes and amendments on the Rulebook on the procedure of exercising the right to VAT refund and on the manner and procedure of VAT refund that will be applicable from 27 June 2020.