REFUNDACIJA POREZA NA DODATU VREDNOST U EVROPSKOJ UNIJI

Savić Slaven (Хербос фитофармација д.о.о.), slaven.savic.83@gmail.com

One of most important tasks in implementing every VAT system is to define rules about refund input tax. These rules should be, at the same time, easy for implementation by the tax administration, and cheap in terms of compliance costs that have to be paid by taxpayers. This paper will present potential ways how to avoid potential difficulties in implementing proper VAT refund system.

Keywords: Value-added tax, refund, VAT Directive