HOW TO CLAIM THE VAT REFUND

    To benefit of the refund, every subject that has not realized transfer of goods or rendering of services that are considered located inside the country, have to:

    a)      forward to the competent authority a scheme conform to the model and compiled in the language of the State, to which will be enclosed the ORIGINALS of the invoices or of the documents of importation;

    b)      prove, through a certificate released by the tax authority of the State in which he is resident, that he is subdued to the Value Added Tax in that state;

    c)      certify with a written declaration not to have effected some transfer of goods or rendering of services that are considered located inside the country during the period to which the request of repayment refers;

    d)    to undertake to pay back any money wrongfully obtained.